Taxation

Courses

TAX 611 Tax Research 3.0 Credits

Uses tax research cases to demonstrate the use and interrelationship of statutory, legislative, and judicial authority. Requires students to have access to a personal computer for assignments.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX 615 Tax Practice and Procedure 3.0 Credits

Covers the history and organization of the Internal Revenue Service, audit and conference procedures, administrative and judicial procedures governing tax controversies, and rights and obligations of the taxpayer.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX 620 Individual Taxation 3.0 Credits

Covers fundamentals of federal income taxation with respect to individuals, addressing items of income inclusion and exclusion and statutory deductions in arriving at tax liability. Students who have taken individual taxation at the undergraduate level should not enroll in this course.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX 630 Corporate Taxation 3.0 Credits

Examines the impact of federal income taxes on corporate income and corporate distributions received by shareholders.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C]

TAX 631 Advanced Corporate Taxation 3.0 Credits

Continuation of TAX 630 with emphasis on consolidated tax returns.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 630 [Min Grade: C]

TAX 640 Partnership Taxation 3.0 Credits

Examines statutory and administrative authority governing the federal taxation of partnership.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C] or TAX 341 [Min Grade: C]

TAX 650 Estate and Gift Taxation 3.0 Credits

Covers taxation of lifetime gifts and decedent's estate, including valuation of property subject to estate and gift taxes.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C] or TAX 341 [Min Grade: C]

TAX 651 Estate Planning 3.0 Credits

Covers planning aspects of personal investments and business transactions, with emphasis on the potential impact of federal taxes on the transfer of wealth.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 650 [Min Grade: C]

TAX 652 Fiduciary Income Taxation 3.0 Credits

Provides an in-depth analysis of Subchapter J of the Internal Revenue Code, with case studies involving both compliance and planning.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 630 [Min Grade: C] or TAX 342 [Min Grade: C]

TAX 660 Tax Basis for Decision Making 3.0 Credits

Not open to MST students. Offers an overview of personal financial planning.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 790 [Min Grade: C]

TAX 675 Taxation of Multi-national Corporations 3.0 Credits

Examines provisions of the Internal Revenue Code relating to the taxation of income earned by corporations doing business in the United States and one or more other countries.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX 723 Tax Accounting 3.0 Credits

Covers accounting periods and methods, allocations among taxpayers, timing of income and deductions, relief provisions, and other accounting aspects of federal taxation.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C] or TAX 341 [Min Grade: C]

TAX 730 Taxation of Sub S Corporations 3.0 Credits

Coverts federal income taxation of small business electing Subchapter S status.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 630 [Min Grade: C] or TAX 342 [Min Grade: C]

TAX 740 State and Local Taxation 3.0 Credits

Covers the various state and local taxes in the tri-state area.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C] or TAX 341 [Min Grade: C]

TAX 761 Qualified Retirement Plans 3.0 Credits

Examines the income from qualifies plans, Keoghs, SIMPLEs, 401(k)s, and 403(b)s.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX 781 Tax Fraud & White Collar Crime 3.0 Credits

Covers civil and criminal tax investigations, including administrative summons, document production and constitutional protection, professional responsibilities and ethics for the tax practitioner, and privileged communications.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C]

TAX 790 Tax Policy Seminar 3.0 Credits

Open to all graduate students. Analyzes the potential influence of tax laws on taxpayers' behavior and their decision-making ability to extract an arbitrage profit. Requires term paper.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX 791 Tax Seminar 3.0 Credits

Requires each student to choose a provision of the federal tax law and submit a scholarly paper analyzing the legal attributes and tax planning opportunities of the law.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

TAX I599 Independent Study in TAX 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX I699 Independent Study in TAX 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX I799 Independent Study in TAX 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX I899 Independent Study in TAX 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX I999 Independent Study in TAX 3.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated 3 times for 9 credits

TAX T580 Special Topics in TAX 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX T680 Special Topics in TAX 0.5-9.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX T780 Special Topics in TAX 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX T880 Special Topics in TAX 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

TAX T980 Special Topics in TAX 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

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