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Course Criteria
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2.00 Credits
Course Description: Covers the various tax aspects of deferred compensation arrangements for executives and employees, other than tax qualified Pension and Profit Sharing plans. Emphasizes tax problems involved in unfunded deferred compensation arrangements, non-qualified trusts, annuities and other funded arrangements, employee death benefit programs, tax-sheltered annuity plans, IRAs and simplified employee pensions. 2.000 Credit Hours 2.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Course Attributes: Graduate Lubin
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3.00 Credits
Course Description: Covers tax considerations in establishing qualified and non-qualified deferred compensation arrangements from the point of view of the employer, the employee and his/her beneficiaries. Emphasizes the requirements for tax qualification, the treatment of plan contributions and distributions. Covers the interrelationship of tax and labor law provisions under ERISA. 3.000 Credit Hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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3.00 Credits
Course Description: Covers state and local tax problems, controversies and planning strategies of companies conducting business in multiple jurisdictions. Types of taxes discussed include income/franchise, gross receipts, license, and sales and use tax. Emphasizes tax problems associated with interstate and foreign commerce, audit issues and techniques employed in the major jurisdictions to minimize a company's effective tax liability (such as separate accounting or combined reporting), and state and local tax developments throughout the country. 3.000 Credit Hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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2.00 Credits
Course Description: Conducting foreign operations through U.S. entities; source of income rules; direct foreign tax credit rules; problems of allocation of income and deductions among related entities (Section 482); treatment of foreign currency transactions and blocked income; U.S. taxation of U.S. citizens abroad; special entity corporations including Domestic International Sales Corporations, Possessions Corporations and Western Hemisphere Trade Corporations; tax treaties, competent authority procedures and problems of double taxation. 2.000 Credit Hours 2.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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2.00 Credits
Course Description: Conducting foreign operations through foreign entities; indirect foreign tax credit rules; treatment of Controlled Foreign Corporations, Subpart F income and investment in U.S. property; Foreign Personal Holding Companies; problems of organization, reorganization and liquidation of foreign corporations; foreign trusts; Less Developed Country Corporations; U.S. taxation of aliens and foreign corporations with U.S. business operations; discussion of foreign taxing jurisdictions. 2.000 Credit Hours 2.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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3.00 Credits
Open to advanced Taxation students only. Course Descriptions: Conducting foreign operations through U.S. entities: source of income rules; direct and indirect foreign tax credit rules; problems of allocation of income and deductions among related entities; treatment of foreign currency transactions; U.S taxation of U.S. citizens aboard; tax treaties, competent authority procedures and problems of double taxation; Conducting foreign operations through foreign entities: treatment controlled foreign corporations; Subpart F income and investment in U.S. property; Foreign Personal Holding Companies; U.S. taxation of aliens and foreign corporations with U.S. operations; discussion of foreign taxing jurisdictions. Course Rotation: NYC: Fall 3.000 Credit Hours Levels: Graduate Schedule Types: Discussion, Lecture, Tutorial Lubin School of Business College Taxation Department Course Attributes: Integrative Core
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3.00 Credits
Prerequisite: Not open to students who have completed TAX 636 Course Description: Contrasts the difference between tax accounting and business accounting in the area of cash, accrual and installment reporting. It will also cover accounting periods, accounting methods, permissible changes and required adjustments in accounting methods, and inventory valuation. 3.000 Credit Hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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3.00 Credits
Prerequisite: Not open to students who have completed TAX 642, "Tax Shelters: Theory and Practice". 2.000 Credit Hours 2.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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3.00 Credits
Course Description: An examination of the fundamental principles of estate and gift taxation, including taxable transfers, allowable deductions and credits, together with an analysis of the estate tax return and audit procedure and an introduction to planning techniques. 3.000 Credit Hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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3.00 Credits
Course Description: An intensive consideration of the techniques of estate planning through lifetime and testamentary transfers and the use of post-mortem options. Also considered are valuation problems, intra-family transfers, income in respect of decedent property, grantor trusts, charitable remainder and charitable lead trusts, private foundations and other income, estate and gift tax techniques available in the planning of estates. 3.000 Credit Hours 3.000 Lecture hours Levels: Graduate Schedule Types: Lecture, Tutorial Lubin School of Business College Taxation Department
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