Tax Courses (TAX)

TAX 6684
Federal Tax Research (3)
  A study of how to identify federal tax issues, locate the applicable tax authorities, evaluate the weight of the authorities, reach conclusions, and communicate the results of the research. Prerequisites: Admission to the MBA, M.Acc or M.Tx program, including fulfillment of all business foundation courses and ACT 4494 and ACT 4495. A grade of “B” or better is required for M.Tx students.
   
TAX 6685
Taxation of Individuals (3)
  This course is an in-depth study of the federal taxation of individuals with heavy emphasis on property transactions. This course covers the major tax doctrines applicable to the taxation of individuals. This course addresses includible and excludible items of income and deductions allowed in calculating taxable income. The course requires the writing of a tax research paper, which would be suitable for submission to a high quality professional tax journal. Prerequisite or corequisite: TAX 6684
   
TAX 6686
Estate and Gift Taxation (3)
  This course covers the federal taxation of estates and gifts and provides an introduction to the federal income taxation of estates and trusts. This course will have a tax planning focus. Prerequisite or Corequisite: TAX 6684
   
TAX 6687
Tax Practice and Procedure (3)
  This course is a study of the Internal Revenue Service (IRS) tax assessment and collection process, including the examination of tax returns and the appeals process. The course covers the statutes of limitation on assessment, collection and refund claims. The course explains the legal and ethical requirements for practice before the IRS and the civil and criminal penalties that may be assessed. The course requires the preparation of a sample protest letter for a conference with the IRS Appeals Division. Prerequisite or corequisite: TAX 6684
   
TAX 6688
Taxation of Corporations and Shareholders (3)
  The course is a study of the federal taxation of corporations and shareholders. The course covers the tax aspects of forming a corporation, operating a corporation, distributions in respect of stock, redemptions of stock, and corporate liquidations. The course requires the writing of a tax research paper, which would be suitable for submission to a high quality professional tax journal. Prerequisite or corequisite: TAX 6684
   
TAX 6689
Taxation of Partnerships and Partners (3)
  The course is a study of the taxation of partnerships and partners. The course covers the tax aspects of acquiring a partnership interest, the partner’s share of partnership income or loss, distributions of partnership assets and calculation of a partner’s basis in the partnership. The course requires the writing of a tax research paper, which would be suitable for submission to a high quality professional tax journal. Prerequisite or corequisite: TAX 6684
   
TAX 6690
State and Local Taxation (3)
  The course is a study of state and local taxation. The course covers the tax aspects of state income tax, state and local sales and use tax, state franchise tax, and state gift and inheritance tax. Prerequisite or corequisite: TAX 6684
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