ACCO 342 Taxation I
A study of the U.S. federal tax structure and the Internal Revenue Code. Emphasis is placed on the theoretical foundation and practical application of tax law as they relate to individuals (including computerized tax preparation). Also included is an introduction to corporation and partnership taxation, as are tax law formation and tax research to support ethical decision making. Prerequisite: Minimum grade of C in ACCO 101 and BUSA 280.