Income Taxation (EPL-445)
Defining gross income (income or gift, income or capital, damages, insurance, discharge of indebtedness, etc.), exclusions from gross income, assignment of income, personal deductions (medical, charitable, alimony, interest, taxes, etc.), personal exemptions, business deductions (ordinary and necessary expenses, depreciation, etc.), minimum tax, sales and other dispositions of property, capital gains and losses, and accounting concepts in taxation.

Course Name: EPL-445
Departments: Estate Planning
Course Types:
Course Locations:
Prerequisites:
Course Offerings: