Course information provided by the 2025-2026 Catalog.
Introductory course in federal income taxation covering structure of present tax law; basis for income tax computations; concepts of gross income, adjusted gross income, deductions, exemptions and credits. The emphasis is on tax questions and problems relating to individuals. Students enrolled in the graduate-level section will be required to do additional tax problems.
Prerequisites REF-FA25/Corequisites REF-FA25 AEM 2225 or equivalent. Corequisites: None.
Last 4 terms offered (None)
Outcomes REF-FA25
Explore the tax environment, fundamentals of tax planning, measurement of taxable income, taxation of business entities (individuals, corporations and partnerships) and tax compliance.
3 Credits
GradeNoAud(Letter grades only (no audit))
Class Number & Section Details
5694AEM 4531 LEC 001
Meeting Pattern
TR
Aug 25 - Dec 8, 2025
Instructors
McKinley, J
To be determined. There are currently no textbooks/materials listed, or no textbooks/materials
required, for this section. Additional information may be found on the syllabus provided by your professor.
For the most current information about textbooks, including the timing and options for purchase, see the
Cornell Store.
3 Credits
GradeNoAud(Letter grades only (no audit))
Class Number & Section Details
5737AEM 4531 LEC 002
Meeting Pattern
TR
Aug 25 - Dec 8, 2025
Instructors
McKinley, J
To be determined. There are currently no textbooks/materials listed, or no textbooks/materials
required, for this section. Additional information may be found on the syllabus provided by your professor.
For the most current information about textbooks, including the timing and options for purchase, see the
Cornell Store.
Additional Information
Instruction Mode: In Person
Prerequisite: AEM 2210, AEM 2225 or equivalent; or permission of instructor.