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Oct 29, 2025
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ACC 311 - Federal Income Taxation I
Introduces and explores fundamental income taxation concepts for individuals. Topics include gross income, exclusions, adjusted gross income, deductions, exemptions, tax computations, and credits. Introductory tax concepts, including cash and accrual methods, property acquisitions and dispositions, like-kind exchanges, and passive loss rules are also reviewed. Additionally, students will familiarize themselves with tax planning concepts, the legislative process, and professional responsibilities in tax practice.
3 credits
Prerequisite(s): BUS major or ACC minor
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