2012-2014 Undergraduate Catalog 
    
    Jan 26, 2020  
2012-2014 Undergraduate Catalog [ARCHIVED CATALOG]

A 435 - Federal Income Taxation I


Prerequisites: A 102  and senior standing An introduction to the federal income tax law including objectives, history, and sources of tax law and administration. Course coverage will be devoted to different types of tax payers including individuals, corporations, partnerships, limited liability entities, subchapter S corporations, and trusts and estates. The course will explore income tax concepts of accounting methods and periods, income, deduction losses, property transactions, fringe benefits, and retirement plans. 3 credits