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Cornell University    
 
    
 
  Nov 22, 2017
 
Courses of Study 2017-2018
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AEM 4531 - Federal Income Taxation


     
Spring. 3 credits. Letter grades only.

Prerequisite: AEM 3360 . Co-meets with NBA 5531  .

J. McKinley.

Introductory course in federal income taxation covering structure of present tax law; basis for income tax computations; concepts of gross income, adjusted gross income, deductions, exemptions and credits. The emphasis is on tax questions and problems relating to individuals. Students enrolled in the graduate-level section will be required to do additional tax problems.

Outcome 1: Explore the tax environment, fundamentals of tax planning, measurement of taxable income, taxation of business entities (individuals, corporations and partnerships) and tax compliance.



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