ACCT 453 Taxation of Individuals

An introductory course in the law of federal income taxation of individuals. Beginning with discussions of the framework of taxation and the sources of tax law, the course works through the application of the tax calculation formula and discussions of gross income, exclusions from gross income, business and personal deductions, gains and losses, and tax credits. The course will include problems in tax planning and preparation of individual income tax returns using tax software.

Credits

3

Prerequisite

ACCT 222 with a C or better.

Distribution

Business

Offered

Fall