Tax Planning

Survey income tax planning opportunities, issues and potential problems. You will cover:

• income tax
• deductions
• rates and credits
• sales and exchanges
• real estate
• tax shelters
• small corporations
• tax planning for the individual shareholders and employees
• partnerships and sub chapter S corporations
• retirement plans

You will also discuss the relationship between common income tax rules/regulations and the planning techniques applicable to individuals, tax shelters, and corporations.