Courses

An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.

Taxonomy of flowering plants and ferns is designed to familiarize students with the important botanical features and methods used to identify vascular plant species. Emphasis will be placed on recognizing the distinguishing characteristics, taxonomic relationships, and ecological distribution of plant families common to Northwest Georgia.

An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.

Applies the principles of income, gift and estate tax planning to enhance household income after taxes; understanding tax laws, reporting requirements and opportunities for planning; identify and implement useful tax planning strategies; focus on practical application for financial planning.

An examination of tax research tools, their utilization, and various tax planning considerations. Students are required to conduct research and tax planning upon assigned topics, and write a report on their findings.

This course focuses on the procedural aspects of tax planning and tax return preparation. Coverage includes IRS enforcement tools and corresponding taxpayer rights, audits and appeals, civil and criminal penalties, and statutory relief provisions. Professional standards and ethical considerations in tax practice are emphasized. Prerequisites: ACC 3314 and [ACC 4328 or ACC 3308] both with a grade of "B" or better.

An examination of the sources of tax authority, which include its primary sources (legislative, judicial, and administrative), as well as secondary sources. The course also develops procedures for identifying the applicable tax issues, locating appropriate tax authority, and communicating the results of tax research.

Students examine various contemporary tax practices focused on research,

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