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Taxation I (Honors)


Course Description

A basic federal income tax course covering concepts of taxation applicable to all taxable entities but primarily relating to individuals. Introduces research approaches to tax problems as well as methods of analysis more appropriate to taxation issues.


Athena Title

Taxation I Honors


Equivalent Courses

Not open to students with credit in ACCT 5400, ACCT 7400, ACCT 7560E


Non-Traditional Format

Additional Requirements for Honors Credit: Students are expected to complete three paper projects during the semester. For each project, students will be required to 1) provide the class with a recent article related to the topic prior to when the topic is covered in class; 2) write a paper that explains how the article relates to specific material we cover in class; and 3) be prepared to answer questions in class on the topic. Topics will be assigned to students during class from the following list: tax compliance; individual tax planning; income realization and recognition; alternative minimum tax; business deductions; property transactions; investments; passive activities; retirement savings; and employment income.


Prerequisite

(ACCT 2102 or ACCT 2102H or ACCT 2102E) and permission of Honors


Semester Course Offered

Offered fall


Grading System

A - F (Traditional)


Student Learning Outcomes

  • Students will understand the concepts of taxation.
  • Students will understand the structure of our federal income tax system.
  • Students will understand the federal income tax laws in the United States.
  • Students will understand the most relevant types of taxes applicable at the federal level and how each is calculated.
  • Students will understand how to provide a framework for integrating income tax planning into accounting and business decisions.

Topical Outline

  • Overview of the Taxation of Individuals
  • Methods to Evaluate Alternative Tax Systems
  • Alternative Tax Rates and Methods of Tax Calculations
  • Sources of Tax Law
  • Tax Planning Methods
  • General Tax Concepts
  • Definition of Income and Alternative Forms of Taxable and Nontaxable Income
  • Business Deductions
  • Mixed-Use Activities
  • Losses
  • Personal and Dependency Exemptions
  • Filing Status and Itemized Deductions
  • Property Transactions
  • Cost Recovery