2004-2005 CATALOG

Table of Contents Welcome Telephone Directory Academic Calendars      Year 2004/2005      Fall Semester 2004      Spring Semester 2005      Summer Semester 2005 University Mission Accreditations Degrees, Areas of Specialization, Minors Admissions After Admission Financial Assistance Student Activities Student Services and Resources Tuition and Fees Military and Veterans Information Registration and Records Academic Policies Graduation and General Degree Requirements Public Service and Research Centers College Mission Statements Undergraduate Degree Programs Master's Degree Programs Specialist Degree Programs Doctoral Degree Programs Course Numbering System Course Listings and Descriptions Administration Faculty Index

Course Listings/Descriptions Semester offering codes corrected and posted on June 7, 2004.

TAX-Taxation TAX 3021 Tax For Decision Makers . . . . . 3(CALL DEPT) Prerequisite: FIN 3403. Coverage of tax topics and how they influence financial and business decisions. Available to non-accounting majors only. 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 5105 Corporate Income Tax . . . . . 3(F,S) Prerequisite: TAX 4002. Federal income taxation of corporations and their shareholders, with special emphasis on incorporation, earnings, distributions, reorganizations, liquidations and Subchapters. TAX 6065 Tax Data Bases, Research and Procedure . . . . . 3(F) 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. TAX 6875 Special Topics in Taxation . . . . . 3(S) 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.