Curriculum

Federal Income Taxation

Credits: 4.00
Faculty: Bradley Borden, Martin Hauptman, Patricia Geoghegan, Rebecca Kysar, Steven Dean

An introduction to the fundamentals of federal income taxation with a focus on the determination of gross income, personal and business deductions, and exemptions; an analysis of timing issues and assignment of income principles, and a study of the character of gain or loss upon the disposition property.

Grading and Method of Evaluation

Letter grade only. Final exam.