ACCT5206
FEDERAL TAXATION
Also listed under 1 other title
- TAX STRATEGIES & MGMT DECISION
- Department
- Accounting
- Terms offered
- 27
- Data refreshed
- Jun 30, 2026
Description
This course covers the fundamentals of taxation including an analysis of tax policy, structure, legal hierarchy, and procedure, as well as discussions of tax aspects of the various common forms of business organizations. The course also provides a wide knowledge base for students to understand the regulations and requirements surrounding corporate income taxes, with an emphasis on the necessity of considering the impact of federal taxes in management decisions (i.e. tax planning). *Students should have completed the equivalent of Foundations of Financial Accounting before taking this course.
Syllabi
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Offering history & forecast 2016–2026
| Year | Fall | Spring | Summer | Intersession |
|---|---|---|---|---|
| 2030 | 2030 Fall: 54% chance, medium confidence. Offered in 7 of 9 fall terms since 2018. Department course count rising about 3% per year. | 2030 Spring: 36% chance, medium confidence. Offered in 5 of 9 spring terms since 2018. Department course count rising about 10% per year. Department faculty is about 11% below its recent average. | 2030 Summer: 7% chance, medium confidence. Offered in 0 of 9 summer terms since 2018. | 2030 Intersession: 8% chance, medium confidence. Offered in 0 of 6 intersession terms since 2020. |
| 2029 | 2029 Fall: 51% chance, medium confidence. Offered in 8 of 10 fall terms since 2017. | 2029 Spring: 38% chance, medium confidence. Offered in 6 of 10 spring terms since 2017. Department course count rising about 6% per year. Department faculty is about 13% below its recent average. | 2029 Summer: 6% chance, medium confidence. Offered in 0 of 10 summer terms since 2017. | 2029 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017. |
| 2028 | 2028 Fall: 59% chance, medium confidence. Offered in 9 of 11 fall terms since 2016. Department course count rising about 2% per year. | 2028 Spring: 38% chance, medium confidence. Offered in 6 of 11 spring terms since 2016. Department course count rising about 4% per year. Department faculty is about 15% below its recent average. | 2028 Summer: 5% chance, medium confidence. Offered in 0 of 11 summer terms since 2016. | 2028 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017. |
| 2027 | 2027 Fall: 58% chance, medium confidence. Offered in 10 of 12 fall terms since 2015. | 2027 Spring: 38% chance, medium confidence. Offered in 6 of 12 spring terms since 2015. Department course count rising about 3% per year. Department faculty is about 15% below its recent average. | 2027 Summer: 5% chance, high confidence. Offered in 0 of 12 summer terms since 2015. | 2027 Intersession: 6% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017. |
| 2026 | 1 section | Not offered | Not offered | No data for this term |
| 2025 | 1 section | 2 sections | Not offered | Not offered |
| 2024 | Not offered | 2 sections | Not offered | Not offered |
| 2023 | Not offered | Not offered | Not offered | Not offered |
| 2022 | 1 section | Not offered | Not offered | Not offered |
| 2021 | 1 section | Not offered | Not offered | Not offered |
| 2020 | 1 section | 1 section | Not offered | Not offered |
| 2019 | 1 section | 1 section | Not offered | No data for this term |
| 2018 | 1 section | 1 section | Not offered | No data for this term |
| 2017 | 1 section | 1 section | Not offered | Not offered |
| 2016 | 1 section | Not offered | Not offered | No data for this term |
Future estimates combine recent offering frequency with detected multi-year cycles. Hover a cell for confidence and evidence; low-confidence estimates are marked with ~.
Meeting times
Most recent first- Tue, 6:00 PM–9:00 PM ONLINE 20262025-1
- Wed, 6:00 PM–9:00 PM ONLINE 20252025-2
- Fri, 4:00 PM–7:00 PM Carlson Hall CH128 2020
- Wed, 6:00 PM–9:00 PM 2017
- Thu, 6:00 PM–9:00 PM Carlson Hall CH128 2016
- Tue, 6:00 PM–9:00 PM Graduate Management Center 201220112010200920082007 +2 more Also offered in Spring 2006, Fall 2004
| Term | Professor | Type | Credits | Enrollment | CRN |
|---|---|---|---|---|---|
| Fall 2026 | Jennifer S. Targett | Online | 1 | 8 of 30 enrolled | 24067 |
| Fall 2025 | Jennifer S. Targett | Online | 1 | 25 of 30 enrolled | 24067 |
| Spring 2025 | Jennifer S. Targett | Online | 1 | 27 of 40 enrolled | 33303 |
| Spring 2025 | Jennifer S. Targett | Online | 1 | 28 of 40 enrolled | 33304 |
| Spring 2024 | Jennifer S. Targett | Online | 1 | 5 of 30 enrolled | 33303 |
| Spring 2024 | Jennifer S. Targett | Online | 1 | 23 of 30 enrolled | 33304 |
| Fall 2022 | Jennifer S. Targett | Online | 1 | 11 of 30 enrolled | 20533 |
| Fall 2021 | Jennifer S. Targett | Seminar/Proseminar | 1 | 12 of 30 enrolled | 24108 |
| Fall 2020 | Jennifer S. Targett | Online | 1 | 30 of 30 enrolled | 24108 |
| Spring 2020 | Jennifer S. Targett | Online | 1 | 30 of 30 enrolled | 35816 |
| Fall 2019 | Jennifer S. Targett | Seminar/Proseminar | 1 | 15 of 30 enrolled | 24108 |
| Spring 2019 | Louis M. Hirsch | Seminar/Proseminar | 1 | 8 of 30 enrolled | 35816 |
| Fall 2018 | Louis M. Hirsch | Seminar/Proseminar | 1 | 24 of 30 enrolled | 24108 |
| Spring 2018 | Louis M. Hirsch | Seminar/Proseminar | 1 | 10 of 30 enrolled | 35816 |
| Fall 2017 | Louis M. Hirsch | Seminar/Proseminar | 1 | 17 of 30 enrolled | 24108 |
| Spring 2017 | Louis M. Hirsch | Seminar/Proseminar | 1 | 30 of 30 enrolled | 35816 |
| Fall 2016 | Louis M. Hirsch | Seminar/Proseminar | 1 | 32 of 30 enrolled | 24108 |
| Fall 2015 | Robert J. McGann | Seminar/Proseminar | 1 | 21 of 30 enrolled | 24108 |
| Fall 2014 | Paul A. Dubrey Jr. | Seminar/Proseminar | 1 | 29 of 30 enrolled | 24108 |
| Spring 2014 | James T. Lane | Seminar/Proseminar | 1 | 26 of 30 enrolled | 33006 |
| Spring 2013 | James T. Lane | Seminar/Proseminar | 1 | 9 of 30 enrolled | 32427 |
| Spring 2012 | Louis J. Farina | Seminar/Proseminar | 1 | 16 of 30 enrolled | 31485 |
| Spring 2011 | Louis J. Farina | Seminar/Proseminar | 1 | 29 of 30 enrolled | 40385 |
| Spring 2010 | Louis J. Farina | Seminar/Proseminar | 1 | 20 of 30 enrolled | 37783 |
| Spring 2009 | Louis J. Farina | Seminar/Proseminar | 1 | 17 of 30 enrolled | 36924 |
| Spring 2008 | Russell Wass | Seminar/Proseminar | 1 | 8 of 30 enrolled | 36304 |
| Spring 2007 | Russell Wass | Seminar/Proseminar | 1 | 3 of 30 enrolled | 34638 |
| Spring 2006 | Russell Wass | Seminar/Proseminar | 1 | 3 of 30 enrolled | 34638 |
| Fall 2004 | Russell Wass | Seminar/Proseminar | 1 | 11 of 30 enrolled | 22718 |