ACCT 6450 - Research Problems In Taxation

This course provides a study of various methodologies used in tax research and tax planning, together with a study of some aspects of tax administration and tax practice, of the legislative procedures regarding proposed revisions of the current tax law, and of the administrative rules and tax penalties applicable to accountants, lawyers, and tax return preparers in practicing before the Internal Revenue Service and providing tax return advice and preparation. In particular, this course explores techniques (with an emphasis on electronic/on-line techniques) for locating and researching judicial cases, statutory legislative histories, and administrative materials promulgated by the Internal Revenue Service applicable to tax-related issues and problems. Note: This class is rarely offered. Coreq: ACCT 4410 or ACCT 6140. Max hours: 3 Credits. Semester Hours: 3 to 3