ACCT 317 Individual Income Tax Theory
This course explores income tax law and tax procedures for individuals, wage-earners, and sole proprietors, with a special emphasis on the federal system. Students will learn about the tax treatment of income and property based on provisions of the Internal Revenue Code and Treasury regulations. Advanced topics of coverage will include gross income and its exclusions, as well as credits, deductions, and exemptions. Students can expect a special emphasis on tax planning and research.
Prerequisite
ACCT201