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Course Criteria
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1.50 Credits
Provides an opportunity for students to develop and enhance their tax research skills. Success as a tax professional often hinges on the ability to find solutions effectively and efficiently. In addition to covering the creation of various sources of tax authority, also introduces students to a variety of research resources. Students are required to complete written research reports.
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1.50 Credits
Investigates the procedures used in dealing with the Internal Revenue Service, with an emphasis on practitioner responsibilities. Reviews the organization of the IRS, filing requirements, appeal procedures, civil/criminal statutes, assessments, and protests. Also examines a study of the value and moral judgments inherent in the field of taxation including client confidentiality, disclosure of false or misleading information, and advice counter to the law or public good.
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3.00 Credits
Provides an in-depth study of the tax issues related to one of the central flow-through entities, the partnership. The increasing popularity of flow-through entities as an organizational form has made an understanding of the tax issues related to this type of entity an important area of study for tax professionals. Topics include capital formation, operations, transactions between the partner and the partnership, distributions, sales of partnership interests, and liquidation of the partnership.
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1.50 Credits
Examines the tax impact of the transfer of stock, securities, and property in connection with acquisitions, divestitures, and other business ownership changes. Topics include the taxability of the transactions, the basis of property exchanged, corporate liquidations, tax attributes available to successors of an interest, and the overall impact to both the acquirer and the acquiree. Also discusses planning for the optimization of tax benefits.
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1.50 Credits
Focuses on the procedures and statutes of taxing a multicorporate entity as a single taxpayer. Particular attention is paid to eligibility requirements, intercompany transactions, accounting adjustments, the impact of net operating losses, excess loss accounts, and the basis of property.
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1.50 Credits
Investigates the accounting treatment accorded current and deferred income tax liabilities and expenses. Topics include accounting methods and periods (particularly in cases where the accounting and tax records differ), special elections available to taxpayers, installment reporting, inventory methods, long-term contract accounting, and cash vs. accrual reporting.
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3.00 Credits
Addresses the most common types of taxes imposed by state and local governments. Examines state and local income, sales, excise, property, and city taxes. Emphasis is on the underlying principles governing the application of each type of tax and the interrelationships where they exist.
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3.00 Credits
Addresses the taxation of foreign individuals or corporations receiving income from sources, or conducting business, in the United States. With the globalization of the economy, a greater number of taxpayers must consider the impact of international taxation. Topics include the sourcing of income, taxation of passive income, taxation of income connected to a U.S. trade or business, branch-level taxes, issues of foreign-owned U.S. corporations, income tax treaties, and transfer pricing.
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3.00 Credits
Examines the federal taxation of U.S. individuals receiving income from sources or conducting business in foreign jurisdictions. An increase in the number of U.S. individuals and corporations operating in other countries has enhanced the importance of an understanding of international transactions for tax professionals. Examines sourcing of income, allocation and apportionment of deductions, foreign tax credits, taxation of U.S. citizens and residents abroad, controlled federal corporations, passive foreign investment companies, foreign currency translations and transactions, and special entities.
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1.50 Credits
Provides an overview of the federal taxation of financial instruments. Topics include transactions in stock, debt securities, commodities, options, futures and foreign currency transactions, taxation of the time value of money inherent in financial instruments, tax treatment of risk management strategies and investment entities, such as regulated investment companies, and tax information reporting.
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