ACC 631 - Advanced Tax Topics

3 hrs.

Prerequisite(s): A C or better in ACC 430 or the equivalent. Emphasis on federal taxation of exempt entities, trusts and estates, and transfer taxes. The course will also include a study of state and local taxes and international taxation. Students will also learn methods of researching tax problems and gain experience through practical exercises in the uses of research tools in locating, understanding, and interpreting source materials. Using and applying tax research methods, students will learn basic tax planning concepts.