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Course Criteria
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3.00 Credits
In-depth coverage of advanced individual tax issues such as alternative minimum tax, loss limitations, real estate transactions, stock options, employment taxes, tax credits, charitable contributions, interest classification, related-party transactions, and timing of income/loss recognition.
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3.00 Credits
State income taxation, nexus, multijurisdictional operations, constitutional limitations, sales tax, excise tax, property tax; federal tax procedure, handling IRS audits, appeals, petitions to U.S. Tax Court, and other issues related to tax practice.
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3.00 Credits
State income taxation, nexus multijurisdictional operations, constitutional limitations, sales tax, excise tax, property tax; types of exempt organizations, application for exempt status, public charities, private foundations, unrelated business income tax, and compliance issues.
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3.00 Credits
Principles of estate & gift taxation, exclusions, deductions, valuation issues, the unified credit, wills and intestate succession, income in respect of a decedent, income taxation of estates and trusts, income and estate/gift issues affecting donations to charity, nonprofit corporations, public charities, private foundations, excise taxes, unrelated business income, and compliance issues for tax-exempt entities.
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3.00 Credits
In-depth study and analysis of the taxation of real estate transactions. Covers topics such as like-kind exchanges, personal residences, real estate development, passive loss rules, involuntary conversions, casualty losses, and real estate investment trusts.
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3.00 Credits
Principles of gift and estate taxation. Includes a discussion of wills and the income taxation of estates and trusts. Also covers taxation of real estate transactions including like-kind exchanges, involuntary conversions, leases, personal residences, real estate development, and cost segregation.
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3.00 Credits
Income taxation of corporations and shareholders. Includes in-depth analysis of tax issues related to corporate formations, operations, distributions and liquidations. Also covers the taxation of S corporations.
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3.00 Credits
Income taxation of partnerships and partners. Includes in-depth analysis of tax issues related to partnership formations, operations, distributions and liquidations. Also covers issues related to limited liability companies.
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3.00 Credits
Consideration of tax, insurance, investment and estate planning principles from a retirement perspective. Includes discussion of sources of retirement income and anticipated retirement expenses.
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3.00 Credits
Discussion of IRAs, Roth IRAs, defined contribution plans such as 401(k)s. Qualification of retirement plans as tax-favored under the Internal Revenue Code. Discussion of retirement plans available to small business. In-depth discussion of nonprofit organizations, charities, qualifying for tax-exempt status, private foundations, unrelated business income, and tax compliance for exempt entities.
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