TAX-TAXATION
 

TAX 3021          Tax For Decision Makers              3

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

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

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

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

Prerequisite: TAX 4002.

Estate and gift taxation and Subchapter J with emphasis on family tax planning.

TAX 6875          Special Topics in Taxation            3

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.