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Master of Taxation
Core and Elective Courses |
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| Core Courses - 24 credits |
| 6200:628 |
Tax Research |
3 |
| 6200:631 |
Corporate Taxation I |
3 |
| 6200:632 |
Taxation of Transactions in Property |
3 |
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| 9200:721 |
Tax. Of Intellectual Property |
3 |
| 6200:641 |
Taxation of Partnerships |
3 |
| 6200:648 |
Tax Practice and Procedure |
3 |
| 6200:643 |
Tax Accounting |
3 |
| 6200:649 |
State and Local Taxation |
3 |
| 6200:651 |
International Taxation |
3 |
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| Elective Courses - 6 credits |
| 6200:642 |
Corporate Taxation II |
3 |
| 6200:633 |
Estate and Gift Tax |
3 |
| 6200:644 |
Income Taxation of Decedents, Trusts, and … |
3 |
| 6200:645 |
Advanced Individual Taxation |
3 |
| 6200:646 |
Consolidated Tax Returns |
3 |
| 6200:647 |
Qualified Pension and Profit-Sharing Plans |
3 |
| 6200:650 |
Estate Planning |
3 |
| 6200:693 |
Selected Topics in Taxation: |
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Mergers and Acquisitions |
3 |
| 6200:662 |
S Corporations |
3 |
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628 BASIC TAX RESEARCH 3 credits
Prerequisites: Admission to Masters of Tax program or special permission Designed to develop basic research competence involving federal income, estate, and gift tax laws.
631 CORPORATE TAXATION I 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Detailed examination of tax problems of corporations and their shareholders. Formation, distribution, redemption, liquidation and
penalty taxes covered.
632 TAXATION OF TRANSACTIONS IN PROPERTY 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Explores federal tax implications of gains and losses derived from sales, exchanges and other dispositions of property.
633 ESTATE AND GIFT TAXATION 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Analyzes provisions of federal estate and gift tax laws and tax consequences of testamentary and lifetime transfers.
641 TAXATION OF PARTNERSHIPS 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Examines intensively provisions of subchapters K and S of Internal Revenue Code and uses of partnerships for tax planning.
642 CORPORATE TAXATION II 3 credits
Prerequisite: 631. Continuation of 631. Concludes study of subchapter C on Internal Revenue Code with major focus on corporate reorganization.
643 TAX ACCOUNTING 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Attention focused on timing of income and expenses for individuals businesses and its relation to tax planning.
644 INCOME TAXATION OF DECEDENTS, ESTATES AND TRUSTS 3 credits
Prerequisite: 633. An in-depth examination of the decedent’s last income tax return along with the analysis of income taxation of trusts and estates and their creators, fiduciaries and beneficiaries.
645 ADVANCED INDIVIDUAL TAXATION 3 credits
Prerequisite: Admission to Masters of Tax program or special permission In-depth study of some of the more involved areas of individual income taxation.
646 CONSOLIDATED TAX RETURNS 3 credits
Prerequisite: 631 Intensive study of tax provisions concerning use of consolidated tax returns.
647 QUALIFIED PENSIONS AND PROFIT SHARING 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Nature, purpose and operation of various forms of deferred compensation examined with much emphasis on pension and profitsharing plans.
648 TAX PRACTICE AND PROCEDURE 2 credits
Prerequisite: Admission to Masters of Tax program or special permission In-depth study of administration and procedures of Internal Revenue Service and responsibilities of tax practitioner.
649 STATE AND LOCAL TAXATION 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Examines common types of taxes imposed by state and local governments and includes taxation of multistate businesses.
650 ESTATE PLANNING 3 credits
Prerequisite: 633. Considers entire process of planning the estate with due regard for disposition of property, tax minimization, liquidity requirements and administrative costs.
651 INTERNATIONAL TAXATION 3 credits
Prerequisite: 631 Examines United States taxation of foreign income of domestic corporations, citizens and residents, as well as United States income of nonresident aliens and foreign corporations.
652 TAX-EXEMPT ORGANIZATIONS 3 credits
Prerequisite: Admission to Masters of Tax program or special permission Analysis of tax aspect of tax-exempt organizations, including nature of and limitations of its exemption.
662 S CORP TAXATION 3 credits
Prerequisite: 631 This course involves an in depth study of Subchapter S of the Internal Revenue Code.
693 SELECTED TOPICS IN TAXATION 3 credits
(May be repeated for a total of six credits.) Prerequisites: Admission to Masters of Tax program or special permission Provides study in contemporary issues in taxation that are not covered in current courses.
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