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Contents
Welcome to Walsh
Academic Calendar & Important Dates
General Information
Walsh Degree Programs
Academic Policies and Requirements
Undergraduate Degree Programs
Graduate Degree Programs
Dual Degree Programs
Graduate Certificates
Doctoral Degree Programs
Courses
ACC - Accounting
BL - Business Law
COM - Communications
DIS - Dissertation
ECN - Economics
ENG - English
FIN - Finance
IDS - Interdisciplinary
IT - Information Technology
MGT - Management
MKT - Marketing
MTH - Math
QM - Quantitative Methods
RES - Research
TAX - Taxation
400
500
TAX 500
TAX 507
TAX 509
TAX 510
TAX 525
TAX 531
TAX 532
TAX 540
TAX 550
TAX 560
TAX 583
TAX 595
TAX 596
TAX 598
TAX 599
Walsh Leadership
Walsh Faculty
Walsh Board of Trustees
Walsh History
Notice of Nondiscrimination
Catalog Links
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TAX 509
SALES & EXCHANGES OF PROPERTY
A study of the Internal Revenue Code as it applies to sales and exchanges of personal and real property. Particular emphasis is given to capital gains and losses; Section 1231 gains and losses; and to non-recognition transactions, including like-kind exchanges; involuntary conversions; sale of a residence; and foreclosures. Installment sales, taxable sales of businesses, and sales involving securities and commodities are also considered in detail. The at-risk rules and the passive activity loss rules will also be studied.
Credits
3
Prerequisite
TAX 599
Distribution
TAXATION