A basic federal income tax course covering concepts of taxation applicable to all taxable entities but primarily relating to individuals. Introduces research approaches to tax problems as well as methods of analysis more appropriate to taxation issues.

Duplicate Credit

Not open to students with credit in ACCT 5400, ACCT 7400

Semester Course Offered

Offered fall semester every year.

Grading System

A-F (Traditional)


(ACCT 2102 or ACCT 2102H or ACCT 2102E) and permission of Honors

Nontraditional Format

Additional Requirements for Honors Credit: Students are expected to complete three paper projects during the semester. For each project, students will be required to 1) provide the class with a recent article related to the topic prior to when the topic is covered in class; 2) write a paper that explains how the article relates to specific material we cover in class; and 3) be prepared to answer questions in class on the topic. Topics will be assigned to students during class from the following list: tax compliance; individual tax planning; income realization and recognition; alternative minimum tax; business deductions; property transactions; investments; passive activities; retirement savings; and employment income.

Athena Title

Taxation I Honors

Syllabi ACCT 5400H
Credit Hours 3.0