ACCT 6500 - Advanced Corporate Taxation

A study of the statutory and judicial tax rules and problems relating primarily to corporate reorganizations, commonly controlled corporations, and consolidated tax returns, with a special emphasis on the tax rules associated with restructuring of corporate entities in the context of corporate merger and acquisition transactions. Grade of C (2.0) or higher in ACCT 6140 or ACCT 4410 and ACCT 6400. Max hours: 3 Credits. Semester Hours: 3 to 3