TA 338 Tax Timing
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): TA 318 and TA 329 . Cross-listed with and equivalent to: LLM 338.
View the Fall 2021 course schedules: