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Dec 11, 2024
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LAW 7227 - Tax Accounting
Credits: 2
Timing of income and deductions for federal income tax purposes, including accounting periods, the cash receipts and disbursements and accrual methods, installment sales, interest income and deductions, time value of money provisions, depreciation, and recapture. Prerequisite: LAW 6460 /LAW 8360 Income Taxation. Required for LL.M. (taxation) candidates.
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