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Course Criteria
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3.00 Credits
The primary objective of the course is to develop a conceptual framework for thinking about how tax rules affect business decisions. Topical coverage includes: advanced tax planning concepts, compensation, stock options, organizational form choice, tax shelters, marginal tax rates, tax planning under uncertainty, special corporate topics, mergers and acquisitions, and international taxation.
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3.00 Credits
The overriding purpose of tax research is to find solutions to the tax problems of one's clients or employer. The researcher must find authority, evaluate the usefulness of that authority and apply the results of the research to a specific situation. This course provides the student with a working knowledge of the successful tax practitioner's methodology applied to the solution of both routine and complex tax problems. The student will be able to determine and communicate ethically defensible solutions for most tax problems through independent research with minimal supervision. Topic areas to be covered include the tax research environment, primary sources of federal tax law, using secondary sources as research tools and implementing the research tools.
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3.00 Credits
The use of the corporate form of operating a business is growing in popularity in the United States for both tax and non-tax reasons. This course provides an in-depth study of federal income tax laws as they are applied to corporations and shareholders. Topics to be examined include: definition of a corporation for tax purposes; the problems of forming a corporation, including the design of the corporation's capital structure; computation of the corporate tax liability for individual corporations and controlled groups of corporations; taxation of S corporations; penalty surtaxes (i.e., the personal holding company tax and the accumulated earnings tax) applicable to corporations; payment of non-liquidating distributions to the corporation's shareholders; tax consequences of liquidating the corporate entity and corporate reorganizations. Students will be required to complete both a Form 1120 and 1120S and, working in groups, write up solutions to tax research assignments and case studies.
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3.00 Credits
For both tax and nontax reasons, the use of the corporate form of operating a business is growing in popularity in the United States. This course provides an in-depth study of federal income tax laws as they are applied to corporations and shareholders. Topics to be examined include definition of a corporation for tax purposes; the problems of forming a corporation, including the design of the corporation's capital structure; computation of the corporate tax liability for individual corporations and controlled groups of corporations; taxation of S corporations; penalty surtaxes (i.e., the personal holding company tax and the accumulated earnings tax) applicable to corporations; payment of non-liquidating distributions to the corporation's shareholders; tax consequences of liquidating the corporate entity and corporate reorganizations. Students will be required to complete both a Form 1120 and 1120S and, working in groups, write up solutions to tax research assignments and case studies.
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3.00 Credits
Partnerships are the entity of choice in a variety of ventures. However, there are business situations in which the partnership form is the mandated choice. Using a "womb to tomb" approach, this course covers the life of a partnership from creation to termination. Its specific emphasis is on the federal income tax implications of a variety of activities (e.g., partnership operations, distributions and liquidations). In addition, segments of the course focus on foreign partners/partnerships, passive activities and tax shelters.
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3.00 Credits
Partnerships are the entity of choice in a variety of ventures. However, there are business situations in which the partnership form is the mandated choice. Using a "womb to tomb" approach, this course covers the life of a partnership from creation to termination. Its specific emphasis is on the federal income tax implications of a variety of activities (e.g., partnership operations, distributions and liquidations). In addition, segments of the course focus on foreign partners/partnerships, passive activities and tax shelters.
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4.00 Credits
The corporate form of operating a business continues as a popular entity choice in the United States for both tax and non-tax reasons. This course provides an in-depth study of federal income tax laws as they are applied to corporations and shareholders. Topics to be examined include: definition of a corporation for tax purposes; the problems of forming a corporation, including the design of the corporation's capital structure; computation of the corporate tax liability for individual corporations and controlled groups of corporations; taxation of S corporations; penalty surtaxes (i.e., the personal holding company tax and the accumulated earnings tax) applicable to corporations; payment of non-liquidating distributions to the corporation's shareholders; tax consequences of liquidating the corporate entity; corporate reorganizations and corporate consolidations. This course will also delve into the State and Local Income Taxation of Corporations (both C Corporations and S Corporations) from the standpoint of computation of state taxable income, nexus requirements when operating out of a corporation's 'home' state; apportionment of state taxable income to various states; unitary and consolidated issues; and state income taxation of certain Flow Through Entities (e.g., S Corporations).
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1.00 Credits
Personal Financial Planning is an intensive course consisting of a series of modules covering estate and gift planning, risk management, retirement planning, income tax planning and investment planning. The objectives of this course are to enable the student to provide basic income tax and investment planning services, to provide estate and gift planning services, recognize opportunities for practice development, evaluate insurance proposals in terms of their economic and tax implications, analyze the economic and tax benefits of Social Security and of various retirement plans.
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1.00 Credits
Personal Financial Planning is an intensive course consisting of a series of modules covering estate and gift planning, risk management, retirement planning, income tax planning and investment planning. The objectives of this course are to enable the student to provide basic income tax and investment planning services, to provide estate and gift planning services, recognize opportunities for practice development, evaluate insurance proposals in terms of their economic and tax implications, analyze the economic and tax benefits of Social Security and of various retirement plans.
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1.00 Credits
As business transactions grow more complex and the pressure to collect tax revenue increases, the IRS is placing an intense focus on accelerating the recognition of taxable income and deferring the recognition of tax deductions. This course will review the historical development of tax accounting principles and how they are evolving in light of the complex business environment. Specific topics include the cash and accrual methods of tax accounting, tax rules governing the time value of money and the taxation of inventories.
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