Oklahoma Panhandle State University

Book and Edition: Federal Tax Research–9th Edition
Author(s): Raabe, Whittenburg, Sanders and Sawyers
Publisher: South-Western/Cengage Learning
ISBN: 13: 978-1-111-22164-5          ISBN: 10: 1-111-22164-2

Comments: Book may be purchased at OPSU Bookstore. The book was published more than one year ago; so will be cheaper online.

Students enrolling in this class need to have completed ACCT 4013  Income Tax Procedures I or have instructor permission to enroll. Study of tax research methodology, internal revenue code, regulations and rulings, judicial interpretations, citator, and tax services using case studies. This is an optional course for accounting majors to satisfy accounting elective requirements.  Students need to understand income tax research if they go into public or private accounting. Taxes affect most business decisions; therefore a professional must understand how to research tax questions and their implications on business transactions. This class is case-based; students research tax scenarios each week on an internet-based tax research database. For spring 2013, we will be using RIA's Internet research database Checkpoint.