ACCT 5342. TAX PROBLEMS OF CORPORATIONS AND SHAREHOLDERS. 3 Hours.
Analysis of the federal income tax rules governing corporations and shareholders. Subjects include corporate formations, corporate capital structure, administrative requirements affecting corporations, the corporate alternative minimum tax, special tax provisions (such as the personal holding company and accumulated earnings taxes and the collapsible corporation rules), nonliquidating distributions, stock dividends, redemptions and partial liquidations, liquidating distributions, corporate reorganizations, and Subchapter S corporations. Credit will not be received for both ACCT 5340 and ACCT 5342. Prerequisite: Excel certification and ACCT 5339 with grade of C or higher.
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