Mar 19, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

MGA 403LEC - Introduction to Federal Income Taxes


An examination of the concepts of the federal and income tax law as it applies to individuals, business entities and property transactions. Emphasis is on gaining an understanding of the principles of tax law and using that knowledge for better decision making. The course also includes an overview of corporate tax provisions and income tax treatment of partners and partnerships is provided.

Credits: 3

Grading
Graded (GRD)

Typically Offered:
Fall, Spring

Requisites:
Pre-requisites: MGA 301 , MGA 302 , MGA 311  and MGA 312  (with minimum grades of C in each), MGF 301 , completion of or concurrent registration in MGE 302 ; Accounting majors only. Students cannot take more than two 400 level accounting courses in one semester