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): ECON 1110. ACCT 2010 and ACCT 2020 with grades of C or better; MATH 1190 or MATH 1400 or MATH 1710; graduate standing.