TAX-TAX ACCOUNTING

TAX 3021 Tax for Decision Makers . . . . . 3(3,0,0)
Coverage of tax topics and how they influence financial and business decisions. Prerequisite: FIN 3403 and either ACG 3111 or ACG 3172.

TAX 4002 Tax Accounting . . . . . 3(3,0,0)
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 3101.

TAX 5105 Corporate Income Tax . . . . . 3(3,0,0)
Federal income taxation of corporations and their shareholders, with special emphasis on incorporation, earnings, distributions, reorganizations, liquidations and Subchapters. Prerequisite: TAX 4002.

TAX 6065 Tax Data Bases, Research and Procedure . . . . . 3(3,0,0)
Interpretative sources of tax law and their interrelationships plus an analysis of federal tax procedures at the judicial and administrative level. Prerequisite: TAX 4002.

TAX 6405 Estate Gift and Trust Taxation . . . . . 3(3,0,0)
Estate and gift taxation and Subchapter J with emphasis on family tax planning. Prerequisite: TAX 4002.