ACCT 630 - Legislative and Judicial Foundations of Income Tax

Institution:

American University

Subject:

Description:

Course Level: Graduate Legislative and judicial concepts common to all areas of income taxation. Emphasis on analysis of court decisions to trace the development of judicial doctrines. Subject areas include substance over form, characteristics of income, dispositions of assets, capital gains and losses, tax credits, limitations on business expenses and losses, tax accounting principles. Prerequisite: admission to the graduate tax program or permission of program director.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

WWW.AMERICAN.EDU

Phone Number:

(202) 885-1000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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