Apr 24, 2024  
2014-2015 Undergraduate and Graduate Catalog 
2014-2015 Undergraduate and Graduate Catalog [ARCHIVED CATALOG]

ACCT 5300D - Federal Taxation of Income

3 hours. Comprehensive introduction to the U.S. federal income tax system. Emphasizes the taxation of individuals but many topics also apply to business entities. Coverage includes technical tax rules and motivations behind these rules, as well as tax planning opportunities and limitations. This course may not be taken for credit if ACCT 4300 or equivalent has been taken for credit. Prerequisite(s): ACCT 4400 and graduate standing.