A detailed comprehensive examination of federal income tax regulations that apply to individuals is presented at an advanced level. Tax research, planning, procedures and compliance are analyzed along with controversial issues in an attempt to understand the tax as it applied to individuals and not just to memorize the provisions of the tax code. The course will college income, deductions, sale of investment properties/business properties, nontaxable exchanges, tax shelters, credits and tax computations. The latest changes in regulations, rulings and the law are noted.