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    Dec 21, 2024  
2023-2024 Law School Student Handbook 
    
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 338 Tax Timing


3 unit(s)
Examines issues related to the allocation of items of income and deduction to the proper taxable year, including adoption of tax year end; definition of method of accounting; the annual accounting concept; cash, accrual and installment methods of accounting; time value of money; and the Uniform Capitalization Rules. Cross-listed with and equivalent to TA 338. JD students seeking to enroll must obtain the approval of the program director. Corequisite(s): LLM 318  and LLM 317A .


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