Courses

Students will gain a basic understanding of how certain components of the U.S. federal tax system impact the working poor. The focus will be almost totally on the Earned Income Tax Credit that lifts millions of taxpayers over the poverty level each year. In addition, students will study common misperceptions of those living in poverty, some of the causes of poverty, and barriers to prosperity.

Students will explore the objectives and consequences of the U.S. federal tax system in relation to the working poor. Topics covered will include the Earned Income Tax Credit, progressive and regressive taxes, and income redistribution as the result of tax provisions. In addition, students will study common mis-perceptions of those living in poverty.

A basic federal income tax course covering concepts of taxation applicable to all taxable entities but primarily relating to individuals. Introduces research approaches to new regulations, cases, and tax issues as well as methods of analysis..

The federal taxation of business entities and owners, primarily focusing on corporations and shareholders. Emphasis is also on tax research, planning, analysis, and the impact of tax provisions on business decisions and choice of entity form.

Specialized tax determination problems of partnerships, corporations, estates and trusts. Additional emphasis on tax research and compliance. Credit will not be allowed for ACCT 4320 and ACCT 5320.

Study of the application of tax concepts and planning techniques for partnerships, corporations, estates, and trusts.

Examination of the tax implications of business formations, transactions between the entity and the owners, reorganizations, and liquidations. The course develops tax research skills.

This course is intended to provide students with a general understanding of the fundamental will (i) learn basic principles and concepts of estate planning, (ii) learn the theoretical knowledge of estate and gift tax issues. In addition, the course will prepare students tax system.

Basic federal income tax law and tax planning considerations relating to individuals.

Through experiential learning, students will enhance their knowledge of State and Federal taxes by first participating in software training by ImpactAmerica/SaveFirst, and then by providing free tax preparation for low-income working families.