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Course Criteria
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3.00 Credits
Studies and applies the methodology used in tax research and tax planning, with the goal of developing tax research, technical writing, and tax planning skills. Topics include examining primary and secondary sources of federal tax law, evaluating the hierarchy of these sources, anddeveloping technical writing skills using deductive legal reasoning. Prereq., ACCT 5440 or equivalent, or instructor consent.
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3.00 Credits
Studies federal income taxation of pass-through entities such as those used by most small businesses in the U.S. Includes creation, operation, distributions, sale of interests, and liquidation. Prereq., ACCT 5440 or equivalent, or instructor consent. Coreqs., ACCT 6420 and 6700. Same as LAWS 6167.
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2.00 - 3.00 Credits
Offers a research seminar exploring policy issues of taxation including recent legislative proposals. Students prepare a publishable research paper on a tax policy topic agreed upon with the instructor. Prereq., ACCT 5440 or equivalent, or instructor consent. Coreqs., ACCT 6420 and 6700.
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3.00 Credits
Studies federal income taxation related to taxable corporations, the entities through which a large part of the economic activity in the U.S. is conducted. Includes creation, operation, distributions, sale of interests, and liquidation. Prereq., ACCT 5440 or instructor consent. Coreqs., ACCT 6420 and 6700. Same as LAWS 6157.
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3.00 Credits
Concerned with tax problems encountered in acquisition, operation, and disposition of natural resource properties. Topics include depletion, lease bonuses, intangible drilling costs, depreciation, and financing arrangements. Prereqs., admission to the graduate tax program, ACCT 6700 or equivalent, or instructor consent.
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3.00 Credits
Covers a diverse array of issues in taxation. Highlights areas of current interest and draws on the strengths of leading outside authorities as guest lecturers in various topic areas. Prereq., ACCT 6420 and 6700.
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3.00 Credits
Explores contemporary issues, historical developments, and selected topics pertinent to business assurance services by independent accountants. Emphasizes improving both the decision behavior of decision makers and the quality of information, or its context, for decision makers. Prereq., ACCT 5620 or equivalent.
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4.00 Credits
Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Prereq., ACCT 5440 or equivalent. Same as LAWS 6007.
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3.00 Credits
Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning. Prereq., ACCT 5440 or equivalent. Coreqs., ACCT 6420 and 6700. Same as LAWS 7207.
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2.00 Credits
Discusses problems and solutions for owners of various-sized estates and different types of assets including jointly-held property, stock in closely-held corporations and farms, analysis of federal taxation of generation-skipping transfers in trust, postmortem estate planning, and drafting of trusts and wills. Prereq., ACCT 6710 or equivalent. Same as LAWS 7217.
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