ACCT 5300 - Federal Taxation of Income

3 hours

Comprehensive introduction to the U.S. federal income tax system. Emphasizes the taxation of individuals but many topics also apply to business entities. Coverage includes technical tax rules and motivations behind these rules, as well as tax planning opportunities and limitations.

Prerequisite(s): ACCT 4400. Graduate standing.

May not be taken for credit if ACCT 4300 or equivalent has been taken for credit.