ACC 403 - Fundamentals of Taxation

Institution:

University of Miami

Subject:

Description:

Basic concepts of federal income taxation applicable to all taxpayers. The principles of individual income taxation, the tax consequences of property transactions, and an introduction to the impact of income taxes on corporations and partnerships are discussed. Emphasis is placed on study of the basic income tax formula including income exclusions, inclusions, statutory deductions, exemptions and credits. The fundamentals of tax research are also introduced. For students who need to take ACC 303, this course satisfies that requirement. PREREQUISITE: ACC 311.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.miami.edu/

Phone Number:

(305) 284-2211

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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