ACCT 40610 Federal Taxation

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This ACCT 40610 Federal Taxation course is meant to assist students in acquiring a broad perspective of taxation that's relevant for current likewise to future tax regimes. The essential federal revenue enhancement provisions applicable to people, sole proprietorships, firms, and small business corporations are coated during this course, which emphasizes their principle and significance in business and investment deciding. The course is an integrated mix of law, tax designing, tax analysis, accounting, economics, and finance. Specific topics include gross income; business and individual deductions; business and individual tax credits; losses and loss limitations; problems regarding property transactions like basis, gain and loss, duty-free exchanges, capital gains and losses, section 1231, and recapture provisions; self-employment tax considerations; and capital structure.

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