ACCT 573 - Individual Tax

Credits: 4

Application of federal income tax law to individuals. Concept of gross and taxable income with an analysis of the Internal Revenue Code, regulations and court decisions. Includes research sources used to solve problems in preparation of personal income tax returns, including foreign taxpayers and non-U.S. source income, ethics of tax practice. This course is usually taken as an elective or as part of the MS in Accounting program. semester.