329 Taxation: Concepts for Business & Personal Planning - §001, Spring 2009

Categories: Tax Law

Instructor(s) Tierney, Thomas

The purpose of this course is twofold. First, it serves as a high level introduction to U.S. income taxation, including the preparation of an individual, corporate, and partnership income tax return. Second, with some background acquired in U.S. Taxation, the perspective is broadened to introduce the impact of taxes on business and personal wealth maximization strategies. Taxes are placed in a framework which considers all costs of doing business, all parties involved in a business transaction, and all taxes imposed by various political entities. Planning strategies considered in this context transcend the boundaries of different countries and time. They are relevant long after the specifics covered in the first part of the course are either forgotten or changed by Congress. In short, the course provides a useful package of current tax law specifics and a timeless, international planning perspective.

Grades will be based on Exams, Class Participation and Homework Problems.

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