ACCT 330 Federal Income Taxation I
This course introduces the student to the current Income Tax Code and the effect the Internal Revenue Service and the courts have had on the evolution of Federal tax law. Application of the Federal Income Tax to individuals, and the determination of their tax liability is explained. Basic tax research is introduced through the use of various tax services, court decisions, and regulations. This research is considered a prerequisite for success in tax practice. Principles and procedures of sound tax planning are introduced.
Prerequisite
ACCT 264 with a grade of "C" or higher.
Offered
Offered in the Fall semester.