ACCT 3440 - Income Taxation of Individuals
Summer 2018 / Fall 2018 / Spring 2019 / Summer 2019 / Spring 2020
Examines concepts and structure of the United States income tax system. Focuses on concepts affecting all taxpayers, with emphasis on individual taxation.
ACCT 5450 - Income Taxation of Business Entities
Spring 2018 / Summer 2018 / Spring 2019 / Summer 2019 / Spring 2020
Examines the income tax consequences of business entities. Focuses on regular corporations, partnerships, limited liability companies and S corporations.
ACCT 6420 - Research and Writing in Income Taxation
Fall 2018 / Fall 2019
Studies and applies the method used in tax research and tax planning, with the goal of developing tax research, technical writing and tax planning skills. Topics include examining primary and secondary sources of federal tax law, evaluating the hierarchy of these sources and developing technical writing skills using deductive legal reasoning.