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Southwestern College

Federal Income Tax

Southwestern College via California Community Colleges System

Overview

Grade only. [Recommended Preparation: A one- semester introductory bookkeeping or accounting course.] Provides theory and practice in the preparation of Federal and California income tax returns for individuals, with limited review of partnerships and corporations. Presents filing requirements, income inclusions and exclusions, capital gains and losses, business and personal deductions, alternate tax methods, tax credit, and installment and deferred payment sales. [D; CSU]

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