Development of tax research tools and the development of an understanding of tax policy issues as they arise in social policy and professional accounting settings.
Not open to students with credit in ACCT 7730
|Semester Course Offered||
Offered fall semester every year.
This course provides an introduction to the fundamentals of tax research. It is designed to: (1) provide a basic understanding of the tax law authorities and tax practice and procedure (taxpayer and tax practitioner penalties, tax practitioner professional responsibilities), (2) provide students with the ability to research basic tax problems using appropriate tax authorities and research services, and (3) enhance students' written and oral communication skills.
Effective analysis, communication, and planning are stressed. Selected code sections and topics are used for illustration.