Students study the basic language and concepts of taxation and learn to identify taxation issues. Topics include the unit of taxation; the meaning and taxation of income; taxation of benefits; the type and scope of deductions available for business income; and the taxation of capital gains including gains (and losses) on taxpayer assets.
Students study the basic language and concepts of taxation and learn to identify taxation issues. Topics include the unit of taxation; the meaning and taxation of income; taxation of benefits; the type and scope of deductions available for business income; and the taxation of capital gains including gains (and losses) on taxpayer assets.
