TA 330 Property Transactions
Analyzes federal income taxation of property transactions, including definition and mechanics of property transactions, definition of capital assets, nonrecognition property transactions, including IRC Sections 121, 1031 and 1033; examination of the at risk and passive loss rules. Corequisite(s): TA 318 and TA 329 . Cross-listed with and equivalent to: LLM 330.
View the Fall 2021 course schedules: