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.

Spring 2025 Schedule

April 1 - June 10

Tuesday 6:00PM - 9:00PM PT

Available

See Details

402256

Fee:

$895.00

Hybrid

Location: UCLA , Remote Classroom

Updating...

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Notes

This hybrid section is made up of in person and live online instruction.

International Students: This hybrid section is considered in person for immigration purposes.

Refund Deadline

No refunds after April 14, 2025

Course Requirements

Course Syllabus

Book: Essentials of Federal Taxation 2024 by Spilker

McGraw Hill

ISBN 978-1-265-36465-6

Schedule

Type

Date

Time

Location

Discussion

Tue Apr 1, 2025

6:00PM PT - 9:00PM PT

UCLA
School of Public Affairs Bldg. 2232

Discussion

Tue Apr 8, 2025

6:00PM PT - 9:00PM PT

UCLA
School of Public Affairs Bldg. 2232

Discussion

Tue Apr 15, 2025

6:00PM PT - 9:00PM PT

Remote Classroom

Discussion

Tue Apr 22, 2025

6:00PM PT - 9:00PM PT

UCLA
School of Public Affairs Bldg. 2232

Discussion

Tue Apr 29, 2025

6:00PM PT - 9:00PM PT

Remote Classroom

Discussion

Tue May 6, 2025

6:00PM PT - 9:00PM PT

UCLA
School of Public Affairs Bldg. 2232

Discussion

Tue May 13, 2025

6:00PM PT - 9:00PM PT

Remote Classroom

Discussion

Tue May 20, 2025

6:00PM PT - 9:00PM PT

UCLA
School of Public Affairs Bldg. 2232

Discussion

Tue May 27, 2025

6:00PM PT - 9:00PM PT

Remote Classroom

Discussion

Tue Jun 3, 2025

6:00PM PT - 9:00PM PT

UCLA
School of Public Affairs Bldg. 2232

Discussion

Tue Jun 10, 2025

6:00PM PT - 9:00PM PT

Remote Classroom

March 31 - June 15

This section has no set meeting times.

Available

See Details

Instructor: Jerome Jenkins

402255

Fee:

$895.00

Online

Updating...

See Details

Refund Deadline

No refunds after April 04, 2025

Course Requirements

Course Syllabus

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