Summer 2006
Accounting Periods and Methods
Bus 223F Definition and requirements of alternative accounting methods, including IRS requirements to change from one method to another; special methods and inventory valuation and reserve issues; software and R&D tax accounting rules.

Prerequisite: Bus 223A and Graduate Standing. 3 units
Instructor: Kathleen Wright JD, MST
Tuesday 6/20 - 8/15 and Saturdays 7/8 & 7/22; no class 7/4

Taxation of Estates & Gifts
Bus 225A Exercise and transfer tax treatment of estates, gifts, creators, beneficiaries and fiduciaries. Distinguishes between revocable and irrevocable trusts. Analyzes estate valuation issues, FLPs, GST and other planning opportunities.

Prerequisite: Graduate standing. 3 units
Instructor: Darin Donovan JD, Senior Associate, Wilson, Sonsini, Goodrich and Rosati
Monday 6/5 - 8/14; no class 7/3