ACCT 308 Concepts of Federal Income Tax Accounting

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The course ACCT 308 Concepts of Federal Income Tax Accounting explains the definition as Income taxes in the United States are imposed by the federal, most states, and many local governments. The income taxes are decided by applying a tax rate, which may rise as income increases, to taxable income, which is the total income less allowable deductions. Federal income taxes as per the course ACCT 308 Concepts of Federal Income Tax Accounting as per the course are used to provide for national programs which include the following:

• National defense
• Veterans
• Foreign affairs
• Social programs
• Physical, human, and community development
• Law enforcement
• Interest on the national debt

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