2023-2024 Graduate Catalog 
    
    May 18, 2024  
HELP
2023-2024 Graduate Catalog
Add to Portfolio (opens a new window)

ACC 661 - Foundation of Federal Income Tax

An introduction to the framework for federal income taxation. The course focuses on the legal, regulatory, and legislative bases for tax laws using law cases, IRS determinations and guidance, and expert commentaries. Topics covered include the basis of income taxation; history of the Sixteenth Amendment; definition of gross income; inclusions, exclusions, deductions, and exemptions; reporting, collection, and penalties of reporting of income. Either semester.

Credits: 3


Add to Portfolio (opens a new window)
Catalog Navigation
  Catalog Home
  President’s Message
  General Information
  Academic Information
  Admissions Information
  Financial Information
  Student Life
  Academic Departments and Programs
  Course Descriptions
  Academic Calendar
  Directory
  My Portfolio