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Course Criteria
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2.00 Credits
Description: 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Prerequisite: Taxation of Property Dispositions Statutes of limitations, changes of accounting methods income omission, assessment procedure, refund procedure, administrative appeals settlement techniques, choice of forum, rulings and technical advice requests, burden of proof, interest and constitutional protections. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Federal income taxation of trusts and estates, including the decedent's final return, income and deductions in respect of a decedent, the conduit concept for taxing beneficiaries, the separate share rule, the throw-back rules, grantor trusts, and income tax deduction elections interrelated with the federal estate tax. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Tax treatment of partnerships and partners, problems associated with the formation, operation and dissolution of the partnership, sale of a partnership interest termination, and retirement and death of a partner. Substantive issues discussed include definition of a partnership, allocation, the impact of ordinary income assets, basis adjustments, and the treatment of partnership liabilities. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites:
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2.00 Credits
Description: 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: This new course covers a wide variety of federal collection procedural and legal issues, including the creation, scope, duration and priority of tax liens, the priority and dischargability of taxes in bankruptcy proceedings, offers in compromise, installment agreements, administrative and judicial proceedings, including collection due process, and transferee and responsible person liability. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Prerequisites: Taxation of Corporations and Shareholders, Federal Wealth Transfer Taxation This course deals with the development of a lifetime and testamentary dispositive scheme for the owner of a business. All three federal transfer taxes (estate, gift and generation skipping tax), and the federal income tax are considered. Areas emphasized are: retirement distributions, liability protection, buy-sell agreement provisions, the use of life insurance techniques, valuation freezes, gift-giving techniques, marital deductions, deferring estate tax under I.R.C. 6166 and I.R.C. 303 redemptions and other post-mortem considerations. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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