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Courses 2008 - 2009

LAW T 542 State And Local Tax II

Credits: 2

This course is designed for any student seeking a deeper understanding of the interplay between the federal income tax code and the various state income tax systems. This course will cover concepts such as attributional and economic nexus, the unitary business principle, state combined reporting v. federal consolidated filings, expense disallowance rules, state adjustments to the federal tax base (e.g., NOLs, dividends, etc.), fair apportionment, receipts factor sourcing methodologies, alternative business tax regimes (e.g., Business and Occupation tax, Texas Margin tax, and capital-based franchise taxes), and the state tax implications of mergers and acquisitions. Successful completion of Law T534 is not required for this class. Prerequisites: Introduction to Individual Income Taxation.

Winter, 2 Credit(s)

Course Sections and Instructors
Reid Okimoto

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