TAX-Taxation
TAX 4002 Tax Accounting . . . . . 3(3,0)
Principles of federal income taxation as provided in Internal Revenue Code and regulations; added concentration on principles applicable to individuals. Landmark cases and significant current treasury releases discussed. Prerequisite: ACG 3111.

TAX 5105 Corporate Income Tax . . . . . 3(3,0)
Federal income taxation of corporations and their shareholders, with special emphasis on incorporation, earnings, distributions, reorganizations, liquidations and Subchapter S.

TAX 6065 Tax Data Bases, Research and Procedure . . . . . 3(3,0)
Interpretative sources of tax law and their interrelationships plus an analysis of federal tax procedures at the judicial and administrative level.

TAX 6206 Partnership Taxation and Tax Shelters . . . . . 3(3,0)
Partnership taxation including formation, operation and distributions with special emphasis on tax planning and shelters.

TAX 6405 Estate Gift and Trust Taxation . . . . . 3(3,0)
Estate and gift taxation and Subchapter J with emphasis on family tax planning.


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Table of Contents
Adrienne Turner
Enrollment Services
June 13, 1997