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Wacka Wacka Wacka 101: DES 500

Syllabus

OF MASSACHUSETTS
DARTMOUTH

Charlton College of Business

Department of Accounting & Finance

COURSE:	ACT 411 TAXATION I
PREREQUISITE(S)	ACT 333 and ACT 212
COURSE DESCRIPTION:	Federal Income Tax problems confronting the individual taxpayer, including the self-employed individual.
COURSE OBJECTIVES:	Upon completion of this course, students will have been introduced to the historical foundations upon which the U.S. Federal Tax system is built and understand the political, social, economic and equitable origins of the tax law. Through a mastery of basic tax research techniques students will be equipped with the tools necessary to interpret the tax code and apply it to solve tax problems currently and in the future.

COMPETENCIES AND CONTACT HOURS

Competencies	Contact Hours
	Per Competency	Cumulative
The student will be introduced to
Concepts, origins, purposes, and basic research techniques of the U.S. Federal Tax System.	3.0	3.0
The student will understand
Meaning of the 16th Amendment of the U.S. Constitution. "All income from whatever source derived"&&	12.0	15.0
Basic Concepts of tax research including aids and techniques.
Competencies to be attained:
Interpret tax information and raw data.
Identify the area of tax code encompassing concept in question.
Determine taxability of items under consideration.
Master the use of CCH Standard Tax Reporter, Revenue Rulings and U.S. Tax Court Cases, both in paper and electronic sources.	30.0	45.0
Use the library and its facilities to solve tax cases.
Use World Wide Web for Research
Analyze ethical problems
Total	45.0

COURSE MATERIAL:
a. REQUIRED: 1998 Federal Tax Course, Commerce
Clearing House

b. OPTIONAL: 1998 CCH Study Guide (very helpful)