This syllabus is a guide for the semester. As such, it is subject to change during the semester as circumstances warrant.
Students are responsible for learning of any changes made during missed classes.
To have students develop an understanding of the federal tax laws, in particular as they apply to corporations and partnerships, estates and trusts, and tax-exempt organizations. To have students appreciate the basic principles of taxation. To have students develop skill in tax planning through the study of the interrelationships of various Internal Revenue Code sections. To aid students in developing a facility for written or oral expression, and a sense of initiative and responsibility with an appreciation of moral and ethical values. To have students understand tax research methods.