2010-2011 University Catalog 
  
2010-2011 University Catalog

TAX 703 - Corporate Taxation

Credits: 3
Concepts and principles that relate to federal income taxation of corporations and their shareholders. Emphasis on research of fact situations. Coverage includes the organization and capitalization of a corporation, nonliquidated and liquidated distributions, penalty taxes, collapsible corporations, and determinants of the income tax base of corporations.

Prerequisites
Graduate degree status

Corequisite
TAX 700

Hours of Lecture or Seminar per week: 3