MTAX 6405

Taxation of Property Transactions

This course focuses on the fundamental concepts regarding the taxation of transactions involving property, including concepts such as basis of property, realization and recognition of gain or loss, effects of taxing gains and losses from capital assets, depreciable status, amortization of intangible property, depreciation methods, property casualties and losses, limitations on passive losses, and non-recognition transactions. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA or CPA within the Business School.

Units: 3.0

Hours: 3 to 3