U.S. Federal Taxation Specialization

Focus on the U.S. federal tax system as it relates to individuals, employees, and sole proprietors

Introduction to the U.S. federal income taxation of corporations and their shareholders

Introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies

Topics covered like cost recovery, such as depreciation, amortization, and depletion; calculation of realized versus recognized gains and losses; evaluation of the potential tax effects of nontaxable exchanges; and the combining, or netting, gains and los