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22 ACCT 831
Corporate Tax I. 4 gr. cr. Study of federal tax consequences of the formation and operation of a corporation. Includes distribution of cash and property, an introduction to taxation of Subchapter S corporations and tax problems related to the accumulation of income by the corporation.
22 ACCT 832
Corporate Tax II. 4 gr. cr. Study of income tax problems related to stock redemptions, partial liquidations, complete liquidations, collapsible corporations, spin-offs, and split-ups.
22 ACCT 833
Estate and Gift Tax. 4 gr. cr. Intensive study of federal taxation of estates and transfer of property rights by gift. Determination of the gross estate, taxable estate, taxable gift, and gift tax.
22 ACCT 840
Research in Taxation. 4 gr. cr. An in-depth income tax research project, approved and supervised by a member of the faculty.
22 ACCT 841
Federal Taxation of Subchapter S Corporations. 4 gr. cr. An in-depth study of the Internal Revenue laws affecting the organization, capitalization, taxation, and termination of corporations under Subchapter S.
22 ACCT 842
IRS Tax Practice and Procedure. 4 gr. cr. An in-depth study of practice before the Internal Revenue Service. Topics covered include the statute of limitations, civil and criminal procedures, audits and appeals and the mitigation statutes.
22 ACCT 843
Advanced Individual Income Taxation. 4 gr. cr. Examines advanced topics in the area of individual federal income taxation including but not limited to: property transactions, minimum tax, investment interest expense limitations, charitable contributions, property settlements, and tax shelters.
22 ACCT 844
State and Local Taxation. 4 gr. cr. Examines structure of state and local laws involving property, sales and use, franchise, and corporate income taxes on the firm operating in either a single or multi-jurisdictional environment.
22 ACCT 846
Corporate Tax III. 4 gr. cr. Examines regulations, rulings, and court cases involving all forms of allowable corporate reorganizations under the Internal Revenue Code.
22 ACCT 872
Federal Tax Planning and Research. 4 gr. cr. Methodology and procedures in tax planning and research; study of corporate and shareholder taxation.
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