ACCT-3440 (3) Income Taxation of Individuals

Examines concepts and structure of the United States income tax system. Focuses on concepts affecting all taxpayers, with emphasis on individual taxation. Same as ACCT 5440. Requisites: Requires a prerequisite course of BCOR 2000 (minimum grade D-). Restricted to Accounting (ACCT) or Finance (FNCE) majors with 52-180 units completed.