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Course Criteria
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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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3.00 Credits
Discussion of qualified retirement plans including defined contribution and defined benefit plans. Also includes discussion of IRA's, Roth IRA's, and other retirement-related, tax favored investments provided for in the Internal Revenue Code.
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3.00 Credits
In-depth coverage of advanced corporate tax topics such as tax-free corporate reorganizations, taxable stock acquisitions, taxable asset acquisitions, affiliated groups, consolidated returns, and corporate tax shelters. Recommended Prerequisite: MTAX 6460.
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1.00 - 3.00 Credits
A significant professional-level field experience in the area of accounting or taxation. The student will be counseled and supervised as he/she applies and integrates the knowledge and skills obtained through MAcc/MTax courses. Credit/No credit.
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