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2013-2014 University Catalog
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TAX 703 - Corporate TaxationCredits: 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
Hours of Lab or Studio per week: 0
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