ACCT 3410 - Income Taxation

Credits: 3

Description: Fall, Spring, Summer. History, assumptions, objectives of federal tax system. Determination of an entity’s taxable and nontaxable incomes, capital gains and losses, deductions and exemptions, and special provisions. Reporting requirements and determination of tax liability. Introduction to federal tax research methodology. Prerequisite: (Pre-BSBA or BSBA) and (C or better in ACCT 2210 and ACCT 2220) and (Pre-Accounting or admission to the accounting specialization or the finance specialization) or consent of department.

Prerequisite(s): (Pre-BSBA or BSBA) and (C or better in ACCT 2210 and ACCT 2220) and (Pre-Accounting or admission to the accounting specialization or the finance specialization) or consent of department.
When Offered: Fall, Spring, Summer.