Federal Taxation of Individuals
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Overview
Description
This course involves the practical study of Federal Tax Law as related to the individual and sole proprietorship. Topics covered include history of Federal Income Tax, Personal and Dependency Exemptions, Cash and Accrual Methods, Gross Income inclusions and exclusions, Depreciation Methods, Property Transactions, Realization and Recognition of Gain or Loss, Deductions for and from Adjusted Gross Income (AGI), Itemized Deductions, Passive Activity rules and Tax Credits.
Career
ACAD
Credits
Value
0
Max
3
Min
3
Course Count
1
Number Of Credits
3
Number Of Repeats
1
Repeatable
No
Generate Attendance
No
Auto Create
No
Code
LEC
Instructor Contact Hours
0
Default Section Size
30
Final Exam Type
Yes
Include in Dynamic Date Calc
Yes
LMS File Type
BKB
Name
Lecture
OEE Workload Hours
0
Optional Component
No
Workload Hours
3
Requisites
Free Form Requisites
Prerequisite: ACC 121 (C or better). Course fee.