Federal Income Taxation
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.
Typically Available
Fall
Winter
Spring
Summer
Duration
As few as 11 weeks
Units
4.0
Current Formats
Hybrid
Online
Cost
Starting at $945.00
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What you can learn.
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.
Winter 2026 Schedule
Date
Details
Format
-
This section has no set meeting times.
Hybrid
UCLA
Deadline
Refunds only available from November 03, 2025 to January 18, 2026
Course Requirements
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
©2026
ISBN 9798214044019
-
This section has no set meeting times.
Online
Deadline
Refunds only available from November 03, 2025 to January 18, 2026
Course Requirements
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
©2026
ISBN 9798214044019
Spring 2026 Schedule
Date
Details
Format
-
Tuesday 6:00PM - 9:00PM PT
REG#
407185
Fee:
$945.00
Hybrid
UCLA
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.
Deadline
Refunds only available from February 02, 2026 to April 12, 2026
Course Requirements
Schedule
Type
Date
Time
Location
Discussion
Tue Mar 31, 2026
6:00PM PT - 9:00PM PT
UCLA
School of Public Affairs Bldg. 2232
School of Public Affairs Bldg. 2232
Discussion
Tue Apr 7, 2026
6:00PM PT - 9:00PM PT
UCLA
School of Public Affairs Bldg. 2232
School of Public Affairs Bldg. 2232
Discussion
Tue Apr 14, 2026
6:00PM PT - 9:00PM PT
UCLA
School of Public Affairs Bldg. 2232
School of Public Affairs Bldg. 2232
Discussion
Tue Apr 21, 2026
6:00PM PT - 9:00PM PT
UCLA
School of Public Affairs Bldg. 2232
School of Public Affairs Bldg. 2232
Discussion
Tue Apr 28, 2026
6:00PM PT - 9:00PM PT
UCLA
School of Public Affairs Bldg. 2232
School of Public Affairs Bldg. 2232
Discussion
Tue May 5, 2026
6:00PM PT - 9:00PM PT
UCLA
School of Public Affairs Bldg. 2232
School of Public Affairs Bldg. 2232
-
This section has no set meeting times.
Online
Deadline
Refunds only available from February 02, 2026 to April 12, 2026
Course Requirements
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
©2026
ISBN 9798214044019
This course applies toward the following programs
Accounting
certificate
certificate
Gain a thorough understanding of accounting standards and principles to prepare for the new core Certified Public Accountant (CPA) Examination.
Gain a thorough understanding of accounting standards and principles to prepare for the new core Certified Public Accountant (CPA) Examination.
Focuses in Accounting
specialization
specialization
Advance your skills in auditing, tax, and international accounting with courses designed for professionals seeking career growth.
Advance your skills in auditing, tax, and international accounting with courses designed for professionals seeking career growth.
Taxation
certificate
certificate
Learn essential core tax concepts, industry-relevant skills and technical know-how necessary for a career in tax preparation and representation.
Learn essential core tax concepts, industry-relevant skills and technical know-how necessary for a career in tax preparation and representation.