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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

Coopersmith Career Consulting | Evaluated Learning Experience

Federal Taxation of Individuals (ACC-351)


Varies (self-study; self-paced).

Various; distance learning format.

March 2022 - Present. 

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon completion of this course, students will be able to: discuss what constitutes a tax and the general objectives of taxation; discuss the various federal, state and local taxes and the laws that implement and enforce them; apply and analyze the issues related to the filing of federal income tax returns, including requirement to file and the processing of returns; analyze the working of the U.S. Internal Revenue Service (IRS); apply and analyze objectives and strategies for basic tax planning; apply and analyze the components and computation of individual federal income taxes, including computation of and exclusions from gross income, self-employment income, deductions for and from adjusted gross income, the calculation of taxable income, tax payments, credits and additions to tax; and evaluate tax issues related to the sale property (including a principal residence) and retirement planning.


Federal Taxation of Individuals (ACC-351) deals with the methods and principles of U.S. Federal income taxation, history and politics behind the federal income tax laws and regulations, including major emphasis on tax provisions common to all types of taxpayers, particularly individuals. Topics include tax authority, research, compliance and planning; gross income and exclusions; individual deductions and credits; tax rate schedules and calculation; filing status; investments and property transactions; self-employment income; retirement planning; home ownership and professional ethics. 

Credit recommendation: 

In the upper division baccalaureate degree category, 3 semester hours in Accounting, Business, Federal Personal Tax Accounting, or Tax Accounting (2/22).