Apr 18, 2024  
2011-2012 Undergraduate Catalog 
    
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2011-2012 Undergraduate Catalog [ARCHIVED CATALOG]

BUA 312 - Federal Taxation of Individuals

A study of Federal income tax laws as they affect individuals.  Includes a study of principles and concepts of taxation.  Various types of income, deduction, credits and gains and losses are covered, including capital gains, income from self-employment, itemized deductions and realized and recognize gains and losses, among others.  Emphasis is on tax-planning to minimize taxable income.  The effect of the tax laws on individual and small business decision-making is studied.  Students learn tax research techniques to help identify tax issues and find solutions to tax problems.  This course prepares students for further study in taxation.

Prerequisites
BUA 202, junior standing.

Credits: 3