Course Schedule 2017-05-12T15:13:26+00:00

Note: This schedule has been updated and is no longer current. We no longer have classes in tax season!
Please contact our office for the current schedule.

Course Schedule
Year 1Year 2
FallProfessional Writing Course
Tax Concepts (6025)
Estates and Trusts (6405)
Corporate 2 (6115)
SpringTax Research (6065)*
International Tax (6525)***
Practices and Procedures (6877)*
Tax Topics (6875)***
SummerCorporate 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

Course Descriptions

Regular Courses
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 incometaxation 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.
Professional Writing Course
In the professional writing 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 is to empower the students to assess their own communication abilities and to identify areas of communication strengths and weaknesses.  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 of
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, individualretirement 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)