Fall, 2004 Courses
ACC 84 Introduction to Federal Taxation
An introduction to basic federal tax, this course will concentrate on taxation
of individuals. The study of tax law will encompass topics concerning income
recognition, exclusions, property transactions, including capital gains and
losses, and tax computations. Research projects will be required utilizing
online databases. Team projects researching case studies will be employed.
Recognition of tax planning opportunities will prepare students for their
work environments.
Corequisite: ACC 21
Fall, 3 credits
TAX 760 Tax Research
Sources of Legislative, Administrative and Legal precedents are discussed.
Utilization of IRS publications, tax reporters, and judicial and statutory
authority is explained. An introduction to computer-based tax research tools
and techniques is included. Several research projects using these materials
are required. Written and oral techniques for presenting research results
are discussed. The presentation of a written research paper is required.
Annually, 3 credits
TAX 772 Corporate Reorganizations and Consolidations
Coverage includes reorganizations, recapitalization, acquisitions and disposal
of assets, mergers, acquisitive and divisive reorganizations as well as corporate
tax attributes.
Prerequisite: TAX 771
Bi-Annually, 3 credits