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Oct 13, 2024
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ACC 391 - Individual Taxation Credit Hours: 3
Introduces the federal internal revenue code and income tax regulations applicable to individuals and partnerships, such as gross income, taxable income, income tax exemptions and deductions, income tax credits, tax basis of assets, tax determination, personal and dependency exemptions, property transactions, gross income, deductions and losses, depreciation, tax credits, and alternative minimum tax.
Prerequisite: ACC 222
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