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ACCOUNTING AND TAXATION

ACCT-743
International Taxation (3)

Course Level: Graduate

U.S. tax law related to investment by U.S. persons overseas and foreign persons in the United States. Includes the foreign tax credit, Subpart F. PFICs, FSCs transfer pricing, FIRPTA, section 911, and the role of tax treaties. Prerequisite: ACCT-630 or permission of Director of the MS Taxation program.