May 29, 2020  
2018-2019 Law School Student Handbook 
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 338 Timing of Income & Expenditure

2 unit(s)
This course analyzes problems of allocation income and deduction items to the proper taxable year, including annual accounting concept, tax year selection, accounting methods, and the time value of money. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

View the Summer 2020 course schedules: