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Course Criteria
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1.00 - 6.00 Credits
Course Level: Graduate Topics vary by section, may be repeated for credit with different topic.
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3.00 Credits
Course Level: Graduate Integration of managerial aspects of accounting, business, and the functions of decision making, planning and control. Consideration of both quantitative and behavioral dimensions of contemporary accounting and management control systems. Prerequisite: ACCT-607 or permission of instructor.
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3.00 Credits
Course Level: Graduate Income taxation of C corporations and their shareholders including formation capitalization, redemption, and liquidation rules. Emphasis on reorganizations, carryover of tax attributes, multiple corporations, consolidated returns, and penalty taxes. Prerequisite: ACCT-630.
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3.00 Credits
Course Level: Graduate Examination of the constitutional and practical constraints on taxing jurisdiction of state and local governments; conformity with federal law, apportionment of income, multistate and multinational corporation problems, transaction taxes, property taxes, death and gift taxes. Detailed analysis of the Uniform Division of Income for Tax Purposes Act (UDITPA). Prerequisite: admission to the graduate tax program or permission of program director.
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1.00 - 3.00 Credits
Course Level: Graduate Topics vary by section, may be repeated for credit with different topic. Rotating specialized tax topics or analysis of current tax legislation. Topics include taxation of banks, insurance companies, security transactions, tax exempt organizations, cooperatives, or natural resources. Prerequisite: permission of program director.
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3.00 Credits
Course Level: Graduate U.S. tax law related to investment by U.S. persons overseas and foreign persons in the United States. Includes the foreign tax credit, Subpart F. PFIC's, FSCs transfer pricing, FIRPTA, section 911, and the role of tax treaties. Prerequisite: ACCT-630.
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3.00 Credits
Course Level: Graduate Analysis of income tax aspects of compensation benefits for employees at all levels and for self-employed persons. Detailed consideration of qualified pension and profit-sharing plans, individual retirement accounts, Keogh plans, statutory and nonstatutory stock options, and other fringe benefits (life insurance, medical plans, etc.). Prerequisite: ACCT-630.
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3.00 Credits
Course Level: Graduate Income tax aspects of acquiring, operating, and disposing of investment and personal real estate. Detailed consideration of deductions (including ACRS), conventional and creative financing techniques, foreclosures and repossessions, subdivision, sale/leaseback transactions, tax-deferred exchanges, involuntary conversions, sale of a principal residence, and special problems of agricultural property. Prerequisite: ACCT-630 or permission of program director.
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3.00 Credits
Course Level: Graduate Income tax aspects of transfers to, distributions from, and operation of partnerships and S corporations. Consideration given to withdrawal or death of a partner, dissolution issues, sales and exchanges of partnership interests, special partnership allocations, and penalty taxes on S corporations. Prerequisite: ACCT-630.
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3.00 Credits
Course Level: Graduate Study of the economic, social, ethical, and political forces in the development of tax policy. Specifically addressed are alternative approaches to taxing income, the practical political environment of enacting tax legislation, and the international influences on U.S. tax policy. Prerequisite: final semester of the graduate tax program or permission of program director.
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