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

TAX 4XXX Taxation of E-Business . . . . . 3(F,SS)
The revolutions occurring in business today because of web enabling technologies, including the Internet are impacting all aspects of business activities. One of those areas undergoing fundamental changes is taxation. Many have equated the rise in e-Commerce and e-Business with the vanishing taxpayer. Addresses that view and looks to its causes, implications and possible remedies. Prerequisite: GEB 3XXX (E-Business: Systems Fundamentals); GEB 4XXX (Advanced E-Business: Business to Business); GEB 4XX1 (Advanced E-Business: Business to Consumer).

TAX 4002 Tax Accounting . . . . . 3(F,S,SS)
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(F,S,SS)
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(F)
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(S)
Estate and gift taxation and Subchapter J with emphasis on family tax planning. Prerequisite: TAX 4002.