Federal Income Taxation: Theory and Practice

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Overview

Subject code

TAX

Course Number

9861

Department(s)

Description

This course provides a comprehensive analysis of the federal Internal Revenue Code,emphasizing the principles for income taxation of individuals and business corporations. Relevant Treasuryregulations and rulings, along with important court decisions, augment the study of the Code. Application ofthe principles to specific fact patterns is part of the course. Reports on assigned topics are required. Notopen to students who have completed TAX 9862 or TAX 9863.

Career

Graduate

Credits

Value

3

Max

3

Min

3

Course Count

1

Number Of Credits

3

Number Of Repeats

1

Repeatable

No

Contact Use

Yes

Generate Attendance

No

Left Use

Yes

Present Use

Yes

Reason Use

Yes

Tardy Use

Yes

Template Override

No

Time Use

Yes

Attendance Type

Class Meeting

Auto Create

No

Code

LEC

Instructor Contact Hours

3

Default Section Size

30

Final Exam Type

Yes

Include in Dynamic Date Calc

No

Instruction Mode

In Person

LMS File Type

Blackboard CourseInfo 4

Name

Lecture

OEE Workload Hours

0

Optional Component

No

Preferred Room Features

Academic Scheduling

Workload Hours

3