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Study of federal income taxation of individuals and their impact on personal and business financial decision making. Topics include: concepts of gross income, deductions, tax credits; business and personal investment deductions; sale and other dispositions of property; changes in tax law and economic impact of the law. Although the course emphasizes income taxation, issues such as gift, estate, partnership and corporate taxation are discussed.
Admissions Requirements
Spring 2021 – Dec 12Fall 2021 – May 15