8: McIntire School of Commerce

General Information | Academic Requirements | Course Descriptions | Faculty

Accounting | Finance | International Business | Management
Management Information Systems | Marketing | Taxation and Law
Commerce Interdisciplinary Courses | Independent Study

Taxation and Law

COMM 341 - (3) (S, SS)
Commercial Law I

A basic introduction to the American legal system with emphasis on contract, torts, agency, corporations, and partnerships. May be taken prior to enrollment in the McIntire School of Commerce.

COMM 342 - (3) (S, SS)
Commercial Law II

Prerequisite: COMM 341
A further introduction to the American legal system with emphasis on debtor-creditor law, bankruptcy, product liability, sale of goods, property, and commercial paper.

COMM 444 - (3) (Y)
Tax Factors in Business Decisions

Prerequisite: Non-accounting concentrator
A course for non-accounting concentrators who want to learn enough about the federal tax system to recognize the tax problems and planning opportunities inherent in common business and financial transactions.

COMM 445 - (3) (Y)
Federal Taxation I

Prerequisite: COMM 202 or permission of instructor
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. A comprehensive case is assigned for which the student prepares illustrative tax returns.

COMM 546 - (3) (Y)
Federal Taxation II

Prerequisite: COMM 445 or permission of instructor
An analysis of the federal income tax law and its application to corporations, shareholders, partnerships, partners, and estate and gift transactions. From this, basic concepts and tax attributes relating to the alternative forms of operating a business are considered. Designed to provide the basic skills necessary to do tax research.


Continue to: Commerce Interdisciplinary Courses
Return to: Chapter 8 Index