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. Corequisite(s): LLM 318 and LLM 317A. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 338.

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Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law