Fall
4
Same course as BUS 345 with additional requirements for graduate credit
This course introduces students to the principles of taxation of individuals. Specific topics include the calculation of income, deductions, exemptions, tax credits, capital gains and losses, depreciation, employee expenses, and gains and losses from property transactions. Course coverage includes the theory and purpose of taxation, the influence of taxes on taxpayer behavior, and discussion of recent changes to the tax laws and tax system.
Prerequisites: Graduate Student Only