Course Outline
Business Administration Department
Eastern Connecticut State University



Course Name: Federal Individual Taxation Instructor: Richard P. Silkoff Sc.D., CPA
Course Location: Vista Blackboard Class Term: Summer Session B 2009 (7/13-8/13)
Course Number (Section): ACC 416 (E25) Class Time: Tuesday, Thursday 6-9:15 pm

Online


COURSE DESCRIPTION:
Emphasis is placed on the basic forms of federal income taxation and delves particularly into those aspects
which affect individual taxpayers. Attention is given to the development of federal taxation, the underlying
rationale of federal taxation, working with the Internal Revenue Code, tax preparers’ responsibilities, and tax
planning.


PREREQUISITES: ACC 301 Intermediate Accounting I


COURSE OBJECTIVES
The goals of this course go beyond having you just learn the subject matter. I hope the course with the tax
practice problem appeal to a variety of learning styles to keep everyone active and interested, and as you proceed
through the course, you will gain an understanding of:
• Exemptions and filing status rules
• Gross income inclusions
• Income exclusions
• Loss deductions and limitations
• Itemized deduction rules
• Deductible employee and business expense rules
• Deferred compensation



REQUIRED TEXT
Pope, Anderson, Kramer. Prentice Hall’s Federal Taxation 2009: Individuals w/TaxACT, Pearson Prentice
Hall, 2009 Edition. (Chapters 2,3,4,6,7,9 inclusive will be covered)







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