Nov 22, 2024  
2021-2022 Graduate Catalog 
    
Catalog Navigation
  Catalog Home
  Graduate Programs
  Graduate Courses
  Catalog Guide
  Northern Illinois University
  The Graduate School
  Directory for Correspondence
  Admission
  General Regulations
  Requirements for Graduate Degrees
  Educator Licensure
  Tuition and Fees
  Financial Support
  Scholarly Activities
  University Services
  College of Business
  College of Education
  College of Engineering and Engineering Technology
  College of Health and Human Sciences
  College of Liberal Arts and Sciences
  College of Visual and Performing Arts
  Interdisciplinary Academic Centers and Courses
  Inter-College Interdisciplinary Certificates
  Other Academic Units
  University Administration
  Notices
  Campus Maps
  Calendar
  2021-2022 Graduate Catalog PDF
HELP
2021-2022 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 661 - Advanced State and Local Taxation

Study of advanced state and local tax issues affecting business organizations. Topics include trends in asserting tax jurisdiction via economic nexus and agency relationships, changing apportionment factors, taxing flow-through entities, transaction taxes, credits and incentives, and other current trends and controversies.

Prerequisites & Notes
PRQ: A grade of C or better in ACCY 658 or consent of department.

Credits: 3