MTAX 6500 - Advanced Corporate Taxation

A study of the statutory and judicial tax rules and problems relating primarily to corporate reorganizations and commonly controlled corporations, with a special emphasis on the tax rules associated with restructuring of corporate entities in the context of corporate merger and acquisition transactions. Prereq: Grade of C (2.0) or higher in ACCT 6140 or ACCT 4410 or at least 6 credit hours of MTAX courses. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3