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Course Criteria
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3.00 Credits
A study of the rules, practices and ethical behavior associated with practicing before the Internal Revenue Service. Ethical behavior and regulations governing tax practice, as set forth in Circular 230 will be emphasized Other topics include: an introduction to tax research, tax examinations, access to IRS information, settlement of tax disputes, the tax appeals process, and tax penalties. Prerequisite: BU6570 or equivalent.
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3.00 Credits
Students will analyze the income tax implications of doing business as a pass-through entity and selecting the appropriate business entity in differing circumstances. The laws and regulations dealing with the formation, operation, and termination of S Corporations, partnerships, and LLC's will be studied, as well as distributions to owners.
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3.00 Credits
An introduction to multi-state taxation of business profits and transactions. Emphasis will be on the corporate income tax and sales tax. Related topics include nexus isues and US Supreme Court cases that have shaped the ability of states to tax foreign corporations. Apportionment of income using the 3 and 4 factor formulas will also be examined. Where applicable, NY rules will be emphasized.
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3.00 Credits
No course description available.
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3.00 Credits
An examination of advanced corporate tax transactions. Students will examine the effects upon corporations and shareholders as a result of stock redemptions and liquida- tions, mergers, and reorganizations. Other specific topics: tax-free reorganizations, mergers and the carryover of tax attributes, and consolidated income tax returns.
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3.00 Credits
This course surveys topics and controversies in accounting auditing, and tax literature to help students appreciate the development of generally accepted accounting principles, generally accepted auditing standards, and tax law and current tax developments. Students will be required to keep abreast of recent court decisions, regulations, and legislation, as well as proposed legislation and temporary regulations. Research written assignments and group projects will be selected each semester from the prevailing key accounting issues as well as tax issues before Congress and the courts. Note: Must be taken in student¿s last semester. This is the capstone course for the Master of Science of Science in Taxation.
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3.00 Credits
No course description available.
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3.00 Credits
No course description available.
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3.00 Credits
No course description available.
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3.00 Credits
GRADUATE COURSE This course presents the research methods, materials, and techniques used in conducting accounting, auditing, and tax research by accountants in public practice,private industry, the standard-setting process, and academe utilizing case illustrations. Students conduct a major reserch project in an area of interest. Note: Must be take in student's last semester.
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