Federal Income Taxation

MGMT X 127

This course explores individual income taxation issues, including tax determination, exemptions, gross income, general and itemized deductions, and all expenses, gains, and losses.

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What you can learn.

Learn skills to determine personal and dependent exemptions
Understand concepts and inclusions of gross income, general deductions and losses
Learn more about business expenses and losses, property tax gains and losses, nontaxable exchanges, and capital gains and losses

About this course:

This course explores individual income taxation issues, including tax determination; personal and dependents exemptions; concepts and inclusions of gross income; general deductions and losses; deduction of certain business expenses and losses; depreciation, cost recovery amortization and depletion; deduction of employee expenses; itemized deductions and losses; passive activity losses; property transaction gains and losses; nontaxable exchanges; and capital gains and losses. Transferable for UC credit.

Prerequisites

MGMT X 1A and MGMT X 1B Principles of Financial Accounting or consent of instructor.

Winter 2026 Schedule

January 5 - March 29

This section has no set meeting times.

Future Offering (Opens November 03, 2025 12:00:00 AM)

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Instructor: Jerome Jenkins

406182

Fee:

$945.00

Online

Updating...

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Refund Deadline

Refunds only available from November 03, 2025 to January 18, 2026

Course Requirements

Course syllabus not yet available.

Book: South-Western Federal Taxation: Individual Income Taxes, 2025 Edition by James C. Young/Annette Nellen/William A. Raabe/Mark Persellin/Sharon Lassar/Andrew D. Cuccia/Brad Cripe

ISBN 9780357988954

January 5 - March 21

This section has no set meeting times.

Future Offering (Opens November 03, 2025 12:00:00 AM)

See Details

Instructor: Jerome Jenkins

406181

Fee:

$945.00

Online

Updating...

See Details