ACC 03511 - Introduction to Federal Taxation

Credits: 3

This course provides an overview of Federal income tax concepts, including gross income, deductions, credits, gains and losses from dispositions of property, deferred and tax exempt transactions, assignment of income, tax accounting, and other special topics. Emphasis will be placed on interpreting the Internal Revenue Code and Regulations as well as case law. Students will be required to show evidence of scholarly research through a major writing assignment on an emerging tax issue.

Prerequisite Courses: AC3405 with a minimum score of 2 or (AC3210 with a minimum score of 2 and AC3211 with a minimum score of 2) or ACC 03405 with a minimum grade of C or (ACC 03210 with a minimum grade of C and ACC 03211 with a minimum grade of C)
Course Attributes: GCAT, GRAD