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Mar 29, 2024
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2017-2018 Undergraduate Catalog [ARCHIVED CATALOG]
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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.
Course Typically Offered: Fall
Credits: 3
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