May 19, 2024  
2023-2024 UMM Undergraduate Catalog 
    
2023-2024 UMM Undergraduate Catalog

ACC 311 - Individual Income Tax


Covers federal income tax legislation that applies to individual income taxpayers.  Topics include the individual income tax formula, income inclusions and exclusions, ordinary income, capital gains and losses, active and passive income, deductions, and tax credits.  Students learn to prepare individual income tax returns. 

Prerequisites: ACC 201 or permission of instructor.

Course Typically Offered Every Spring

Credits: 3