2024-2025 Graduate Catalog 
    
    Nov 21, 2024  
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2024-2025 Graduate Catalog
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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


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