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Course Criteria
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3.00 Credits
This course analyzes federal income tax rules relating to the definition, formation, operation, and liquidation of corporations including property distributions, stock redemptions, and tax/book income reconciliations. The planning and business aspects of these corporate items are emphasized. Students may not receive credit for both ACC 633 and TAX 510.
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3.00 Credits
This course will survey several advanced areas relating to the income taxation of property transactions. Topics will include, like kind exchanges, involuntary conversions, effect of nonrecourse debt on basis an amount realized calculations and on various leveraged tax shelter transactions, the passive activity loss limitations, the at-risk rules, the economic substance doctrine, leasing transactions and installment sales. The planning and business aspects of these topics are emphasized.
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3.00 Credits
This course analyzes federal income tax rules relating to corporations, including taxable acquisitions; tax free acquisitive, divisive, and bankruptcy reorganizations; corporate recapitalizations; and transfers of corporate attributes, including limitations on such transfers. The planning and business aspects of these corporate items are emphasized.
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3.00 Credits
A study of advanced income tax problems involving partnerships and S-Corporations, including organization, operation, distributions, liquidations, basis, family partnerships, and sales and exchanges. The planning and business aspects of partnerships and S-Corporations are emphasized.
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3.00 Credits
This course covers the basics of estate, trust taxation and tax issues encountered by small businesses. Topics include tax planning techniques to minimize the tax-burden on intergeneration transfers of wealth, tax planning for the closely held business, capital formation and preservation, tax compliance and tax alternatives.
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3.00 Credits
Course examines in a survey fashion the taxation of business and investment transactions by foreigners in the U.S. (in-bound transactions) and business and investment transactions by U.S individuals and corporations in foreign countries (out-bound transactions). Topics include residence, source of income and deductions, taxation of foreign persons on U.S. source passive investment income and U.S. source business income, including income from U.S. branches of foreign corporations, and the effect U.S. tax treaties have on these matters. The course also includes a survey analysis of the foreign tax credit, the anti-tax deferral rules of Subpart F, and the intercompany transfer pricing rules. The planning and business aspects of these international transactions are emphasized.
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3.00 Credits
This course studies the basics of state and local taxation and their relationship to the federal tax structure. Topics include state/local income, property, and sales taxation structures.
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1.00 - 6.00 Credits
This course provides Master of Science in accounting students an opportunity for study of advanced and/or emerging issues in taxation. Selected topics in the course may include: Consolidated Tax Returns, Transfer Pricing, Accounting for Income Taxes, Deferred Compensation, Income Taxation of Trusts and Estates, Exempt Organizations, and Tax Procedure and Compliance.
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3.00 Credits
In this course we will explore the field of urban and regional studies. The scope of readings is inter-disciplinary, spanning the environmental, aesthetic, social, economic, geographic, historical, political and cultural aspects of cities, suburbs and regions. The interrelationship between the spatial organization of a city, patterns of social and economic inequality, delivery of services, the relationship between culture and public space, as well as the processes of urban and regional change will all be considered. Problems such as race and class inequality will also be examined. Special attention will be given to issues of relevance in the Detroit metropolitan region (e.g. spatial, economic, cultural, political and social impacts of the loss of manufacturing jobs). Students will be introduced to methods of social scientific analysis and will begin to apply those methods to researching urban and regional community groups, enterprises and social movements.
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3.00 Credits
Problems and issues in selected areas of urban and regional studies studies. Title as listed in Schedule of Classes changes according to content. Course may be repeated for credit when specific topic differs.
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