Federal Income Taxation: Theory and Practice

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Overview

Subject area

TAX

Catalog Number

9861

Course Title

Federal Income Taxation: Theory and Practice

Department(s)

Description

This course provides a comprehensive analysis of the federal Internal Revenue Code,emphasizing the principles for income taxation of individuals and business corporations. Relevant Treasuryregulations and rulings, along with important court decisions, augment the study of the Code. Application ofthe principles to specific fact patterns is part of the course. Reports on assigned topics are required. Notopen to students who have completed TAX 9862 or TAX 9863.

Typically Offered

Fall, Spring, Summer

Academic Career

Graduate

Liberal Arts

No

Credits

Minimum Units

3

Maximum Units

3

Academic Progress Units

3

Repeat For Credit

No

Components

Name

Lecture

Hours

3

Course Schedule