ACCT 6410 - Advanced Tax for Individuals

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. Prereq: Grade of C or higher in ACCT 6140 or ACCT 4410. 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