ACCT 741 - State and Local Taxation

Institution:

American University

Subject:

Description:

Course Level: Graduate Examination of the constitutional and practical constraints on taxing jurisdiction of state and local governments; conformity with federal law, apportionment of income, multistate and multinational corporation problems, transaction taxes, property taxes, death and gift taxes. Detailed analysis of the Uniform Division of Income for Tax Purposes Act (UDITPA). Prerequisite: admission to the graduate tax program or permission of program director.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

WWW.AMERICAN.EDU

Phone Number:

(202) 885-1000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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