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Unformatted text preview: T R O Y U N I V E R S I T Y M A S T E R S Y L L A B U S S O R R E L L C O L L E G E O F B U S I N E S S ACT 6694 Income Tax Research (plans to change to Federal Tax Research in 2009-2010 catalog) Prerequisites ACT 4494, Income Tax Accounting I and ACT 4495, Income Tax Accounting II and Admission into the Accounting option of the MBA program Description 2008-2009 Catalog: An advanced study of selected topics in the Internal Revenue Code and Regulations with the emphasis on tax research. The course covers individual, partnership, corporations as well as estate and gift taxes. 2009-2010: Study of how to identify federal tax issues, locate the applicable tax authorities, evaluate the weight of the authorities, reach conclusions, and communicate the results of the research. Objectives On completion of the course, the student should be able to: 1. Identify and describe the sources of legal and ethical guidelines for tax practitioners 2. Identify and explain the primary and secondary sources of tax law 3. Demonstrate the ability to locate and interpret the precedential value of the primary sources of tax law 4. Exhibit familiarity with the use of on-line tax services 5. Describe the steps to the research process and utilize these steps to efficiently, effectively and thoroughly research a tax problem...
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- Spring '09
- Tax law, Taxation in the United States, Federal Tax Research, Master Syllabus