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A study of the Federal Internal Revenue Acts
as they relate to individual and business income tax
procedures. Topics include income inclusions, exclusions, capital gains
and losses, business and personal deductions, accounting
methods, and all aspects of tax laws as applied by the
Internal Revenue Service and as interpreted by the tax courts.
This is a practical hands-on type of course in which the student
gains the knowledge and skills to actually prepare
income tax returns. Prerequisite: Principles of Accounting 101 or
permission of instructor.
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