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    American University
   
 
  Oct 24, 2017
 
 
    
American University Catalog 2017-2018

ACCT-630 Legislative and Judicial Foundations of Income Tax (3)


Legislative and judicial concepts common to all areas of income taxation. Emphasis on analysis of court decisions to trace the development of judicial doctrines. Subject areas include substance over form, characteristics of income, dispositions of assets, capital gains and losses, tax credits, limitations on business expenses and losses, and tax accounting principles. Restriction: Accounting (MS)  or Taxation (MS) .