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2015-2016 Saint Joseph’s College Online [Archived Catalog]

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AC 312 - Federal Income Taxes

The application of federal income tax law is studied as it applies to individuals, partnerships, and corporations. Course content includes tax preparation, tax research, and tax planning. 

Prerequisites & Notes
AC 210

Assignment Overview
  • Assignments: 5 Units
  • Interactivity: Weekly Discussion
  • Final: No final project.


Course Learning Objectives
Upon completing this course, you should be able to do the following:

  • Identify the objectives and models of taxation.
  • Compare and contrast tax planning strategies and tax rates.
  • Define income and sources of income.
  • Identify types of employee compensation and their tax consequences.
  • Identify business expenses and deductions.
  • Compare types of property, methods of acquisition, depreciation, and disposition.
  • Review and compare the benefits of tax-deferred exchanges.
  • Compare and contrast corporations, partnerships, and sole proprietorships.
  • Review individual taxation, exemptions, credits, and deductions.
  • Compare tax planning strategies for estates. 


Credits: 3


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