ACC 625 Accounting and Tax Research (3)
In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results.
Pre: 401, orientation program, or faculty consent
A minimum of at least C- or better is required
Subjects:
- The internal revenue code
- The treasury regulations (proposed, temporary & final)
- Tax services
- Electronic tax databases
- Tax information on the Web
- Writing tax memos
- Judicial authority
- Weight of authority
- Revenue rulings
- Other administrative authority
- Case citations
- Ethics for tax professionals
- Tax planning
- The FASB 109 (Accounting for Income Taxes)
- Current pronouncements
- FARS
- SEC (Edgar)
- LEXIS/NEXIS
- Emerging Issues Task Force (EITF)
- Optional topics: exposure to foreign tax research, expert systems in tax, tax journals & newsletters, transnational business problems