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Course Criteria
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3.00 Credits
Addresses tax rules covering acquisition, owner- ship and disposition of various types of property, including property used in a trade or business, property held for the production of income, vacation homes, etc. The computation of basis, role of the at risk and passive activity loss rules, calculation of gains and losses, characterization and timing of gain or loss from property dispositions (including related-party and work- sale transactions), and methods of deferral through nonrecognition transactions are considered.
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3.00 Credits
Explores various accounting methods including cash, accrual, and inventory (FIFO and LIFO); the tax year and other accounting periods; changes in the method of accounting; original issue discount/ time value of money; and inter-period tax allocations (FAS 109). The reconciliation of financial and tax accounting is considered, with differences between the two being analyzed. analyzed.
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3.00 Credits
The tax consequences of forming, operating, and liquidating a corporation; common corporate transactions (e.g., cash, property, and stock dividends; redemptions; partial and complete liquidations) are considered.
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3.00 Credits
An in-depth study of the tax rules governing formation, operation, and dissolution of partnership entities, as well as the effects upon individual partners of diverse partnership transactions.
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2.00 Credits
An advanced study of the tax consequences to corporations and shareholders of the acquisition or disposition of a business enterprise; transactional analysis is used to examine mergers, stock- for-stock and stock-for-asset acquisitions, leveraged buyouts, divisive (spin-off, split-off, and split-up) transactions, and carryovers of tax attributes.
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2.00 Credits
The various techniques by which individuals and families may structure their financial affairs and asset ownership so as to minimize tax burdens and accumulate wealth that can be passed from one generation to another.
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2.00 Credits
This course will examine in detail the tax consequences of sales, gratuitous transfers, exchanges and incorporation of partnership interests, optional basis adjustment, simple and complex (disproportionate) distributions by partnerships, optional and special basis adjustments and post-distributions consequences to the distributee, death or retirement of partners, including payments in liquidation of an interest, distributive share allocations and special problems relating to the partner's death, family partnerships, special allocations, and receipt of a partnership interest in exchange for services rendered.
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2.00 Credits
Examines the federal taces on gift, estate, and generation-skipping transfers; considers the valuation rules dictated by the Internal Revenue Code as interpreted in Revenue Rulings and applied in judicial proceedings; and explores certain techniques commonly employed to minimize these taxes (the marital deduction, qualified personal residence trusts, grantor retained annuity and unitrusts, and various types of split- interest-CRAT/CRUT/PIF-transfers to charity.
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2.00 Credits
The various techniques by which individuals and families may structure their financial affairs and asset ownership so as to minimize tax burdens and accumulate wealth that can be passed from one generation to another.
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2.00 Credits
Examines the income and estate tax problems peculiar to owners of closely held businesses; methods of minimizing overall tax burdens to the business and its owners, family tax planning, and methods of transferring the business from generation to generation with minimal transfer taxes are all considered.
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