ACCT 404 - Introduction to Federal Income Taxation
3 credits
Description Federal tax accounting for individuals. The nature and timing of gross income, exclusions, and deductions is emphasized. The impact of corporations, partnerships, and property transactions on the individual is covered. The structure of the Internal Revenue Code, regulations, and court decisions in the framework of tax research is also covered.
Prerequisites 12 credits of accounting with a C grade or better or consent of Department Chairperson.
Note Open to graduate students. Graduate students are required to do additional work of a research nature.