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Course Criteria
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2.00 Credits
This course focuses on the ethical decisions accountants face during the recording, reporting and auditing of financial information and the legal environment in which business operates. Particular emphasis will be placed on the professional responsibilities assumed by CPAs and other professional accountants.
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2.00 Credits
This course surveys a variety of federal tax topics related to individuals, their businesses and the transfer of their wealth including property dispositions, capital gains and losses including wash sales, original issue discounts, taxation of miscellaneous income, self-employment tax, and estate, trust, and gift taxes. Offered Spring semester. Prerequisites: Admission to the Masters of Accountancy program.
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2.00 Credits
This course will introduce students to the federal taxation of corporations and shareholders and related topics including corporate income tax, penalty taxes on undistributed corporate income, control groups, affiliated corporations, corporate formation, capital structure, dividends and other non-liquidating distributions. Offered Spring Semester. Prerequisites: Admission to the Masters of Accountancy program.
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2.00 Credits
This course will explore advanced topics of the federal taxation of corporations and shareholders including tainted stock, stock redemptions, liquidations, taxable acquisitions, reorganizations, introduction to S conversions, and transition issues raised by changing from a C corporation to and S corporation and vice versa. Offered Spring semester. Prerequisites: Admission to the Masters of Accountancy program.
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2.00 Credits
This course will introduce students to the federal taxation of partnerships, partners and S-corporations and related topics including partnership formation, acquisition of partnership interests, operations, cash and property distributions. Offered Spring semester. Prerequisites: Admission to the Masters of Accountancy program.
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2.00 Credits
This course will explore advanced topics of the federal taxation of partnerships, partners including partnership liabilities, transactions between partnerships and partners, disguised sales and exchanges, optional basis adjustments, disproportionate distributions, retirement/death of a partner, and termination of a partnership. Offered Spring semester. Prerequisites: Admission to the Masters of Accountancy program.
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2.00 Credits
In this elective course students will survey various topics in federal tax accounting for individuals and corporations including methods of accounting, the installment method, inventories, changes in accounting methods, original issue discount, and uncertain tax positions. Prerequisites: Admission to the Masters of Accountancy program.
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1.00 Credits
In this course students will learn about the federal gift and estate taxes. Topics that will be covered by this course include: common estate planning documents, property interests, trusts, gift tax, estate tax, generation skipping tax, treatment of transfers during life and death, the unlimited marital deduction and the unified tax credit. This course is offered Fall Block 2. Prerequisites: Admission to the Masters of Accountancy program.
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1.00 Credits
In this course students will learn to perform tax research, communicate results and examine ethical duties and obligations when practicing in the area of taxation. Topics that will be covered by this course include: identifying primary and secondary sources, analyzing the Internal Revenue Code and Treasury Regulations, judicial interpretations, how to effectively communicate research, IRS Circular 230, and Standards and Statements for Tax Services. This course is offered Fall Block 1. Prerequisites: Admission to the Masters of Accountancy program.
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1.00 Credits
In this course students will learn the procedures used to practice before the Internal Revenue Service. Topics that will be covered by this course include: IRS organization, taxpayer access to information under FOIA, statements of IRS position and practice, the examination process and reconsideration, innocent spouse, injured spouse, offer and compromise, appeals function, statute of limitations, assessment procedures, and civil/criminal penalties. This course is offered Fall Block 2. Prerequisites: Admission to the Masters of Accountancy program.
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