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Tax Factors in Business Decisions
ACCT E-140
Tax Factors in Business Decisions (22595)
(Website)
Kevin F. Wall, LLM, Research Associate, Harvard Business School.
Course tuition: graduate credit $1,725. Limited enrollment.
Spring term:
Tuesdays beginning Jan. 27, 7:35-9:35 pm, Harvard Hall, Room 103.
Most personal and business transactions have tax consequences. This course provides a solid understanding of basic federal income tax laws relating to individuals and business entities. Among the topics covered are an overview of tax policy; the federal tax system; identifying the proper taxpayer; determining income, deductions, credits, and compensation; deferred and non-cash income; characterization of gains and losses; tax accounting methods; taxable entities; tax-motivated transactions; and international, state, and local tax issues. Prerequisite: financial accounting or related experience. (4 credits)