ACC 407 - CONCEPTS OF INCOME TAXATION

Gatton College of Business and Economics

Credit(s): 3

A study of the federal income tax structure with emphasis upon the conceptual foundations of taxation relating to the three types of taxpayers. businesses, individuals, and estates and trusts.

Prereq: Junior standing and ACC 200 (or ACC 202) and ACC 201 or consent of the Director of the School of Accountancy.
Approved for Distance Learning.