Prerequisites

Course Credits

3.00

Description

Introduces tax issues as they affect the sole proprietor. Emphasis is given to business questions that are reflected on the individual tax return.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801

Course Credits

3.00

Description

Further consideration of tax issues as they affectthe sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

Term Offered

Course Types

MBA Tax

Prerequisites

Course Credits

3.00

Description

Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

U.S. taxation of foreign sources of income. Topics covered include analysis of tax treaties, source of income rules, foreign tax credit, controlled foreign corporations, Foreign Sales Corporations, transfer pricing in multinational corporations, and translations of foreign currencies.

Term Offered

Course Types

MBA International Business,MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 862

Course Credits

3.00

Description

Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Topics covered include use of living trusts, joint owenership, life insurance, charitable dispositions, inter vivos gifts, and the marital deduction. Problem areas discussed include the valuation and disposition of closely held businesses. Students participate in class discussions and are required to submit a written estate plan for a hypothetical client.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Concepts, principles and practices of taxation of decendents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

Term Offered

Course Types

MBA Tax

Prerequisites

4 TAX prefix courses, including Tax 801 and 861

Course Credits

3.00

Description

Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

Term Offered

Course Types

MBA Tax

Prerequisites

TAX 801 and TAX 861

Course Credits

3.00

Description

Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

Term Offered

Course Types

MBA Tax

Prerequisites

Course Credits

1.00- 3.00

Description

Term Offered

Course Types

MBA Tax