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    Jan 29, 2023  
American University Catalog 2022-2023 
    
American University Catalog 2022-2023

ACCT-741 State and Local Taxation (3)


Examination of the constitutional and practical constraints on taxing jurisdiction of state and local governments; conformity with federal law, apportionment of income, multistate and multinational corporation problems, transaction taxes, property taxes, death and gift taxes. Detailed analysis of the Uniform Division of Income for Tax Purposes Act (UDITPA). Prerequisite: ACCT-604 .