ACC 625 Accounting and Tax Research (3)

In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Credit not given for both 606 and 625. Pre: 401 or 584 with C- or better, orientation program, or consent.


  • The internal revenue code
  • The treasury regulations (proposed, temporary & final)
  • Tax services
  • Electronic tax databases
  • Tax information on the Web
  • Writing tax memos
  • Judicial authority
  • Weight of authority
  • Revenue rulings
  • Other administrative authority
  • Case citations
  • Ethics for tax professionals
  • Tax planning
  • The FASB 109 (Accounting for Income Taxes)
  • Current pronouncements
  • FARS
  • SEC (Edgar)
  • Emerging Issues Task Force (EITF)
  • Optional topics: exposure to foreign tax research, expert systems in tax, tax journals & newsletters, transnational business problems