ACC 3410 — Principles of Taxation
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Covers the objectives and principles of taxation, including the economic policy underlying various tax systems—property, consumption, value added, federal, and state income tax regimes. Explores the marginal tax structure and studies the component parts of the tax accounting equation in full, including the definitions and terminology described in the U.S. tax code. Emphasizes the tax compliance responsibilities and tax accounting methods and required reporting obligations for individuals, corporations, and various pass-through entities such as partnerships and subchapter S corporations.
Prerequisites
- ACC 3201 (min D-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 2 | 23 | 60 | 38% | 18.5 |
| Spring 2026 | 1 | 14 | 30 | 47% | 16.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 0% · W 16% · Th 0% · F 0%
Common patterns: async (84% of sections), W (16% of sections) — in patterns, R means Thursday
Professors
Fall
- Theodore Joyce (74% of students) · reviews
- Anthony Russo (26% of students) · reviews
Spring
- Jaclyn Boichat (100% of students)
Percentages are each professor's average share of the season's enrolled students in recent terms.
Unlocks
Courses that list ACC 3410 in their prerequisites.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app