Tax Research (6065)*
GEB 6215**
International Tax (6525)***
Practices and
Procedures (6877)*
Tax Topics (6875)***
Summer
Corporate 1 (6105)
Partnerships (6205)
*Ends first Saturday in February.
**Begins First Saturday in February and concludes at the end of the spring term, offered
only for students entering the program in the spring. Students entering
in the spring make take Tax Concepts (6025) in the fall of their second
year.
***Lessons and assignments are arranged so that there is no
schoolwork during tax season International Tax runs through the entire summer term.
Note: The above constitute the normal courses. Those without a business
degree may also need to take ACG 6027 and/or FIN 6406. The schedule is
subject to change.
Concepts of Federal Income
Tax (TAX 6025) 3 credits
Prerequisites: Graduate Standing
Analysis of the principles of the Federal Income Tax. The relationship
among statutes, case law, Congressional committee
reports, and administrative pronouncements is
emphasized. A case approach is used.
Tax Research (TAX 6065) 3 credits
Prerequisites: Tax 6025
Methods of researching tax problems and practical exercises
in the uses of research tools in locating, understanding,
and interpreting source materials.
Corporate Taxation (TAX 6105) 3 credits
Prerequisites: TAX 6025 Concepts and principles governing the Federal
income taxation of corporations and their
shareholders. The source and application of U.S. tax
authority as it relates to the formation, operation
and liquidation of a corporation. The S Corporation
is explored as an alternative to the regular
corporation and other modes of operation.
Advanced Corporate Taxation (TAX 6115) 3 credits
Prerequisite: TAX 6105
Concepts and principles governing the Federal income taxation
of corporations and their shareholders and the source
and application of U.S. tax authority as it relates to
complex corporate tax problems. Emphasis will be on the
rules governing penalty taxes, tax-free divisions and reorganizations,
affiliated corporations, consolidated returns, and
multinational considerations.
Partnership Taxation (TAX 6205) 3 credits
Prerequisites: TAX 6025 or TAX 6065
An intensive study of partnership taxation covering such topics
as the definition of a partnership, formation of a partnership,
compensation of partners, taxing partnership income,
and transactions between related parties.
Estates and Trusts: Planningand
Taxation (TAX 6405) 3 credits
Prerequisites: TAX 6025 or TAX 6065
An examination of the principles of estate tax, gift tax, and
income tax fiduciaries, beneficiaries, grantors, and other
parties. Income with respect to decedents, grant or
reversionary trusts, accumulation distributions, and other
special problem areas are studied.
International Taxation (TAX 6525) 3 credits
A survey of U.S. income tax laws applicable to U.S. citizens
and corporations doing business abroad, as well as
to foreign taxpayers investing in the U.S.
Contemporary Tax Topics (TAX 6875) 3 credits
Prerequisites: TAX 6025 or TAX 6065
Addresses recent or contemplated changes in tax law, including
tax reform proposals and reviews and judicial developments in all areas of
taxation. Topics will vary. May be repeated for
credit.
IRS Practice and Procedures (TAX 6877) 3 credits
Prerequisites: TAX 4001 and TAX 4011, or TAX 6025
Training in tax practice and procedures with an emphasis on
IRS rules, procedures and techniques.
GEB 6215 Graduate Communications
In the Graduate Business Communication Applications (GEB6215) course,
students acquire and refine their interpersonal, presentational, and
written communication skills through a variety of assignments. These
intensive skill-building simulations are designed to teach students to
communicate both individually and as a group. The students are also
taught how to present information dynamically, win support for ideas, and
adapt communication to international audiences. An equally important goal
of GEB6215 is to empower the students to assess their own communication
abilities and to identify areas of communication strengths and
weaknesses. Upon completion of the course, students receive an incomplete
or “I” grade.
In the next step of the program, the graduate
students must demonstrate their ability to use and maintain these
higher-level communication skills throughout their graduate curriculum.
Working in collaboration with the graduate course professors, the GBCP
faculty reviews and evaluates papers and presentations assigned in other
discipline-specific courses.
Additional Courses that may be offered in the future
Special Topics of Taxation (TAX 6935) 1-3 credits
Prerequisite: Graduate standing with permission ofdirector The study of a special area of taxation. Topics will vary. May
be repeated for credit.
Deferred CompensationTaxation
(TAX 6835) 3 credits
Prerequisites: TAX 6025 or TAX 6065
A study of the tax factors in pension, profit sharing, stock ownership,
self-employed retirement plans, individual retirement
accounts, and various employee benefit plans.
Required Courses for those without an undergraduate
business degree
ACG 6027 (Basic Accounting Concepts), or equivalent
FIN 6404 (Basic Course in Economics, Finance, and Business)
