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    Jun 23, 2024  
American University Catalog 2016-2017 
American University Catalog 2016-2017 [ARCHIVED CATALOG]

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 .