2011-2012 University Catalog 
  
  Catalog Home
  About George Mason University
  Admission
  Tuition, Expenses, and Financial Aid
  School of Law
  Academic Policies
  Student Rights and Responsibilities
  General Policies
  Schedule of Classes
  University Academic Programs and Resources
  Transcript Key
  University General Education
  School for Conflict Analysis and Resolution
  College of Education and Human Development
  College of Health and Human Services
  College of Humanities and Social Sciences
  Krasnow Institute for Advanced Study
  School of Management
  School of Public Policy
  College of Science
  College of Visual and Performing Arts
  Volgenau School of Engineering
  Programs of Study
  Programs by Department
  Bachelor's/Accelerated Master's Programs
  Courses
  Administration and Faculty
HELP
2011-2012 University Catalog

TAX 703 - Corporate Taxation

Credits: 3 (NR)
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.

Prerequisite(s): Admission to the MS Tax program or permission of the director

Corequisite(s): TAX 700

Hours of Lecture or Seminar per week: 3