Federal Income Taxation

Catalog description

3 hours (3;0;0). A comprehensive introduction to the U.S. federal income tax system. Emphasizes the taxation of individuals but many topics also apply to business entities. Coverage includes technical tax rules and motivations behind these rules, as well as tax planning opportunities and limitations. Prerequisite(s): ACCT 2010 and 2020 with grades of C or better. May not be taken more than twice at UNT Dallas. Course Typically Offered: Fall and Spring.