Abstract The article presents the author's views on federal taxation studies incorporated in the accounting program in the U.S. It is possible to develop a conceptual course in taxation which is in line with the standards imposed by the certified public accountant test, the American Institute of Certified Public Accountants, and the American Association of Collegiate Schools of Business. Such subject should form part of the first course in taxation. The author said that the second course should be a study of individual and business income taxation, while the third course should be a planning course.
Duane A. Clary (Sun,) studied this question.
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