MTAX 6499 - Consolidated Group Returns

This course focuses on the preparation of consolidated group corporate tax returns filed pursuant to Internal Revenue Code section 1501 and the Treasury Regulations promulgated thereunder. Corporate affiliated groups are also discussed. 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 business 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