2023-2024 College Catalog

ATG-218 Federal Income Tax

Federal Income Tax is a course where emphasis is placed on federal income taxes for the individual. The course covers both the practical preparation of income tax returns and the theoretical understanding of the law. Subjects covered include taxation of non-business individuals, proprietary business operations, and gains/losses from the sale of various types of property. The federal income taxation of partnerships and corporations will also be introduced. This course is a core curriculum requirement for an A.A.S. degree in accounting. Offered in the Fall term only.

Credits

4

Prerequisite

Completion of ATG-110 with a passing grade, or instructor consent.

IAI Code:

None

PCS Code:

1.2

Lecture:

4

Lab:

0