Apr 19, 2024  
2018-2019 Undergraduate Catalog 
    
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

BUA 312 - Federal Income Taxation


A study of federal income tax laws as they affect individuals and businesses. The course takes a conceptual approach to understanding income tax principles such as gross income, exclusions, deductions, credits, capital gains and losses, property transactions, and other investment and business issues.  The course provides a detailed coverage of individual income tax, along with an introductory coverage of other entities including corporations, partnerships and S corporations.

Prerequisites: A grade of C- or better in BUA 202, junior standing.

Course Typically Offered: Fall

Credits: 3