MTAX 6410 - Individual Income Tax

This course is an advanced federal income tax course stressing the use of the Internal Revenue Code, Treasury regulations, case law, and administrative guidance to resolve federal income tax issues affecting individuals. Topics include items of gross income inclusion, exclusions, deductions, items of non-recognition, characterization of income, and tax rates. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3