Studies federal income taxation related to taxable corporations, the entities through which a large part of the economic activity in the U.S. is conducted. Includes creation, operation, distributions, sale of interests, and liquidation. Same as LAWS 6157. Prerequisites: Requires prereq course of ACCT 5440 (min grade D-). Requires coreq courses of ACCT 6420 & 6700. Restricted to Bus Admin, Acct, Acct-Tax, Acct-Info Syst, Mgt Sci-Info Syst, Fnce, Mktg or Master of Business Admin graduate students only.
