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State and Local Taxation (3)

Course Level: Graduate

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 or admission to the graduate tax program or permission of Director of the MS Taxation program.