ACCT 70671 - Spec Top in Tax III: Selected Tax Topics

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

This course is intended to provide the student with an introduction into the tax rules applicable to selected tax topics in the areas of international taxation and tax practice and procedure. International tax topics covered will include the foreign tax credit, the taxation of controlled foreign corporations, and the taxation of foreign branches of U.S. corporations. Tax practice and procedure topics covered will include the Internal Revenue Service examination process, the rules regarding the Internal Revenue Service statute of limitations, the applicability and calculation of various Internal Revenue Service penalties, and the calculation of Internal Revenue Service refund and deficiency interest.

Credits:

1.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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