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

TAX 4002 Tax Accounting . . . . . 3(F,S,SS)
Prerequisite: ACG 3101.
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.

TAX 4022 Taxation of e-Business . . . . . 3(CALL DEPT)
Prerequisite: GEB 4134, GEB 4135, ISM 3011.
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.

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

TAX 6XXX Special Topics in Taxation . . . . . 3(CALL DEPT)
Prerequisite: TAX 5105.
An advanced course in taxation of individuals and business entities. Intended for students interested in advanced tax issues. Emphasis is placed on topics usually not covered in other tax courses. Ideally suited for exploring the constantly changing federal tax law. Permission is required.

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

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