TAX 557 STATE & LOCAL TAXATION

This course reviews the conceptual implications and pragmatic applications of taxation at the state and local levels. Students study the implications of multi-state operations of profit-making enterprises, including corporate franchise taxes; intangibles taxes; property taxes; sales and use taxes; death taxes; and state and local income taxes. Also covered are planning for multi-state operations; deciding what state is best for incorporations; and fact-finding for local tax investigations. Approximately 50 percent of the course focuses on the specifics of Michigan taxation.

Credits

3

Prerequisite

TAX 596

Distribution

TAXATION