BU 414 - Survey of Taxation

Lecture Hours: 3
Lab Hours: 0
Credit Hours: 3

This course covers the fundamentals of taxation in four parts. Part I provides an overview of the taxes imposed by each major US jurisdiction (federal, state and local), with some topical discussion of international taxes. Part II covers tax law development, regulation, enforcement, and evaluation. Part III describes the taxation of individuals under the federal income tax laws, including the taxation of sole proprietorships. Part IV covers the federal income taxation of corporations, s-corporations, and partnerships. Prerequisite(s): BU 210 with a minimum grade of C.