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Course Criteria
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3.00 Credits
Analyzes tax treatment, tax problems and tax planning techniques involving transactions between corporations and their shareholders: transfers to corporation; capital structure; dividends and other distributions; stock redemptions and liquidations; stock dividends and preferred stock bailouts; and introduction to S corporations. Prerequisite: TA 330.
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3.00 Credits
Covers specific issues of operating in corporate form: corporate reorganizations and divisions; carryovers of tax attributes; limitations on carryovers. Prerequisite: TA 322A.
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3.00 Credits
Covers federal estate, gift and generation-skipping transfer taxes; preparation of the federal estate tax return and federal gift tax return. Prerequisites: TA 318 and TA 329.
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3.00 Credits
Analyzes tax problems of the organization and operation of partnerships including the treatment of partnership distributions, withdrawal of a partner during his/her lifetime, dissolution of the partnership, sales or exchanges of partnership interests. Prerequisite: TA 330.
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3.00 Credits
Examines the primary sources of income tax law, the IRC, and administrative and judicial interpretations. The research process will be analyzed, using both paper products as well as electronic resources. Practical written and computerized assignments will be completed using research tools to locate, understand and interpret primary source materials. You are required to take this course as one of the first two advanced program seminars in taxation.
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3.00 Credits
Analyzes federal income taxation of capital assets, including definition and mechanics of capital transactions; non-recognition property transactions, including IRC Sections 121, 1031 and 1033; examination of the at risk and passive loss rules. Co-requisites TA 318 and TA 329.
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3.00 Credits
Analyzes and compares tax-exempt status under section 501(c) of the Code; sophisticated tax planning for charitable contributions; the use of charitable remainder and lead trusts, charitable gift annuities, bargain sales, charitable contributions as a tax shelter; private foundation excise tax problems; unrelated business income problems; special problems and international philanthropy. Prerequisites: TA 318 and TA 329.
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3.00 Credits
Explores consolidated return law, including concept and history; eligibility to file; computation of consolidated and separate taxable income; inter-company transactions; SRLY rules; consolidated basis adjustments and procedures. Prerequisites: TA 322A and TA 322B.
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3.00 Credits
Examines selected topics in estate planning, including general legal principles relating to estate planning, (including a review of relevant, legal documents); lifetime gifting, (including utilization of the annual exclusion and alternative forms of wealth transfer); marital deduction planning, (including quantifying the deduction through partial QTIP elections, utilization of the TPT credit, and the use of formula clauses); gifts to charity, (including the use of both outright and splitinterest gifts); the use of life insurance in estate planning; planning for generation skipping transfers; advising elderly clients; and post mortem planning. Prerequisite: TA 325.
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3.00 Credits
Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS, and IRAs, including various methods of distribution at age 70 1/2, naming of individuals or trusts as beneficiaries, marital deduction and non-citizen spouse issues, comparison of deferral and payment of benefits during life, and after death, with emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs. Prerequisites: TA 318 and TA 329.
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