TAXATION/ 153


 rank tests. Pitman asymptotic relative efficiency.
 STA 6662-Statistical Methods for Industrial Practice (3) Prereq:
 statistical theory of distributions, basic analysis of variance.
 Coreq: theory of statistical estimation and testing. Statistical
 techniques used in modern industry, including variance compo-
 nents analysis, control charting, estimation of process character-
 istics, evolutionary operation, fraction, factorials, screening
 experiments.
 STA 6706-Applied Multivariate Methods for Behavioral Re-
 search (3) Prereq: STA 6166 or consent of instructor. Bivariate
 relationship: matrix algebra; review of multiple regression and
 correlation; part and partial correlation; canonical correlation;
 discriminant analysis and classification; cluster analysis; factor
 analysis.
 STA 6707-Analysis of Multivariate Data (3) Prereq: STA 6808
 and facility in a computer language. Techniques for analyzing
 multivariate data. Emphasis on MANOVA and tests on the
 structure of the dispersion matrix. Topics will include discrimi-
 nant, factor, profile, and cluster analyses.
 STA 6746-Multivariate Analysis (4) Prereq:STA 6246 or consent
 of instructor. Singular transformations and the generalized
 Jacobian. The multivariate normal distribution, Wishart distribu-
 tion, and the U distribution. Distribution of the latent roots of one
 Wishart matrix in the metric of another. Noncentral counterparts
 of these distributions-an introduction to zonal polynomials.
 Distributions of variables constrained to lie on a sphere or a
 simplex. The resultant and its usage in analysis of directional
 data.
 STA 6826-Stochastic Processes I (3) Prereq:STA 6377. Discrete
 time and state Markov process. Ergodic theory.
 STA 6827-Stochastic Processes II (4) Prereq: STA 6826. Con-
 tinuous time Markov processes. The Poisson and allied proc-
 esses. The Kolmogorov equations. Renewal theory.
 STA 6857-Applied Time Series Analysis (3) Prereq: STA 4322
 and a basic computer language. Linear time series model build-
 ing, spectral density estimation, analysis of nonstationary data,
 SAS package on Box and Jenkins model building and forecasting.
 Case studies in recent literature will be discussed.
STA 6876-Theory of Time Series (3) Prereq:STA 6327. Founda-
tions of stationary time series, distributions of sample autocorre-
lations, partial autocorrelation, spectral density, time series re-
gression, and special topics in recent time series research.
STA 6900-Problems in Statistics (1-4; max: 6) Prereq: permis-
sion of department. Special problems ip research methods,
sampling methods, and experimental designs.
STA 6905-Individual Work (1-4; max: 10) Prereq: permission of
department. Special topics designed to meet the needs and
interests of individual students.
STA 6910-Supervised Research (1-5; max: 5) S/U.
STA 6934-Special Topics in Statistics (1-3; max: 8) Prereq:
permission of graduate adviser.
STA 6937-Seminar: Current Topics in Statistics (1-3; max: 6)
Prereq:permission of department. Discussion of current research
topics in statistics not covered in regular courses. S/U.
STA 6938-Seminar (1) Prereq: permission of department. Spe-
:al topics of an advanced nature suitable for seminar treatment
stuiot given in regular courses. S/U.
EEX '940-Supervised Teaching (1-5; max: 5) S/U.
tional 71-Research for Master's Thesis (1-15) S/U.
permisslU.Statistical Inference I (4) Prereq:STA 6327. Decision
and conferercinctions. Sufficiency, Minimax, and Bayes rules
exceptional stuu.cation and scale parameters.
EEX 6863-Supervis5nference II (4) Prereq:STA 7346. Bayesian
approval of special erference using large samples. Relative
and Office of Student JI estimates with special reference to
school settings designed iencies.
been classified as havinE,arch (1-9) Research for doctoral stu-
Seminars and continuous.' indidacy. Designed for students with
S/U. of study or for students who have
EEX 6905-Individual Wo, program. Not open to students who
department chairperson, ;dacy. S/U.
completion of at least 9 hoLtoral Dissertation (1-15) S/U.
EEX 6910-Supervised Resea
EEX 6932-Seminar: Single Cas(
EEX 6936-Special Topics (1-3,
department chairperson.
EEX 6940-Supervised Teaching (1-
EEX 6971-Research for Master's Th
EEX 7865-Internship: Special Educary 1989-90
EEX 7930-Seminar in Special Educati.: M. K. Friel. Distin-
limited to advanced degree students hand. Professors: K. G.


 Anderson; D. A. Calfee; B. A. Currier; M. K. Friel; D. M.
 Hudson; S. A. Lind; M. A. Oberst; D. M. Richardson; S. A.
 Willis. Associate Professor: G. Yin.

 Graduate study in the field of taxation leading to the
 degree Master of Laws in Taxation is available in the
 College of Law. Applicants for admission to the Graduate
 School for this degree must hold a law degree from an
 accredited law school but need not submit scores on the
 Graduate Record Examination. For further information
 concerning admission consult the CollegeofLaw Catalog,
 or write the Tax Office, 320 Holland Law Center.

 LAW 7602-Income Taxation I (2) Tax problems of individual
 taxpayers; concepts of gross income, identification of taxpayer,
 adjusted gross income; deductions, exemptions, and taxable
 income.
 LAW 7603-Income Taxation II (2) Problems incident to the sale,
 exchange, and other disposition of property, including recogni-
 tion and characterization concepts.
 LAW 7604-Income Taxation III (2) Income tax accounting
 principles; the taxable year, accounting methods, installment
 and deferred payment sales, delayed payment for services,
 income averaging, and loss carryovers and carrybacks.
 LAW 7607-Income Taxation of Natural Resources (2) Examina-
 tion of the federal income taxation of the extractive industries (oil
 and gas, solid minerals) and timber; classification and conse-
 quences of conveyance transactions; cost and percentage deple-
 tion; geological and geophysical costs; intangible drilling and
 development costs; mine exploration and development expendi-
 tures.
 LAW 7611-Corporate Taxation (2) Tax considerations in corpo-
 rate formation, distributions, redemptions, and liquidations.
 General consideration of tax alternatives relating to sale of
 corporate businesses.
 LAW 7612-Advanced Corporate Taxation (2) Advanced prob-
 lems including Sub-chapter S corporations, professional corpo-
 rations, personal holding companies and punitive taxes on
 earnings accumulation, collapsible corporations, and corporate
 tax planning.
 LAW 7613-Corporate Reorganization (2) Reorganizations:
 mergers, consolidations, and division, including transfer or in-
 heritance of losses and other tax attributes.
 LAW 7614-U.S. Taxation of Foreign Persons and Incomes (2)
 Applications of the federal income tax to nonresident aliens and
 foreign corporations and to United States citizens, residents, and
 corporations investing funds abroad or conducting business with
 foreign persons.
 LAW 7617-Partnership Taxation (2) Tax meaning of "partner-
 ship"; formation transactions between partner and partnership,,
 determination and treatment of partnership income; sales or
 exchange of partnership interest; distributions; retirement; death
 of a partner, drafting the partnership agreement.
 LAW 7623-Taxation of Gratuitous Transfers (2) Federal taxes on
 estates and gifts and generation-skipping transfers.
 LAW 7625-Income Taxation of Trusts and Estates (2) Taxation
 on income of trusts and estates, with emphasis on income
 required to be distributed currently, equivocal distributions of
 income or corpus, and accumulation distributions; other fiduci-
 ary tax problems, including the treatment of income in respect of
decedents.
LAW 7626-Estate Planning (2) Estate planning; planning lifetime
and testamentary private and charitable dispositions of property,
postmortem planning; life insurances; analysis of small and large
estates; eliminating and offsetting complicating and adverse
factors; selection of a fiduciary and administrative provisions.
LAW 7632-Deferred Compensation (2) Tax consequences of
compensation in forms other than cash paid contemporaneously
with performance of services. Users of employers' stock in
employee compensation, nonqualified deferral compensation
devices, and qualified pension and profit-sharing plans.
LAW 7633-Tax Exempt Organization (2) Study of exemption
from federal income tax accorded to a variety of public and
private organizations, and tax treatment of contributions to such
organizations; public policies underlying exemption from tax,
and deductibility of contributions; and the broad new enforce-
ment powers to be undertaken by the Internal Revenue Service.
LAW 7640-Civil Tax Procedure (2) Taxpayer's relationships
with the Internal Revenue Service, including requests for rulings;