Catalog Home > Course Descriptions > Quarter > Graduate > Taxation

Taxation

Courses

TAX 611 Tax Research 3.0 Credits

This course requires a student to conduct tax research via on-line tax services to resolve a series of taxpayer's situations. Moreover, students are required to communicate their findings by preparing a three-page memo for submission to the client. Students should have some familiarity with federal individual income taxes and have access to a personal computer to complete the research.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: TAX 341 [Min Grade: C] or TAX 342 [Min Grade: C] or TAX 620 [Min Grade: C] or TAX 630 [Min Grade: C]

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

In this course students will gain an understanding of the fundamentals of the taxation of business entities: C Corporations, Partnerships, and S corporations. Students will compare, evaluate, and analyze the tax effects of the entire lifecycle of a business including the formation of a business, property acquisitions and dispositions, taxable income, dividends and distributions, redemption of an ownership interest, and liquidation of the different types of business entities.

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 645 Flow Through Entity Taxation 3.0 Credits

Examines tax planning for the structure, operations, and tax impact of joint ventures, partnerships, LLC's and S Corporations, Estates andTrusts. Extends the study of the taxation of flow through entities in Business Entity Taxation.

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

TAX 660 Tax and Business Strategy 3.0 Credits

Federal and state income taxes impact decision making by individuals and business taxpayers. To gain an appreciation for the influence that tax laws play on various decision making, a series of taxpayer cases that pertain to business strategy, business operations, investments, and personal planning situations are examined through the use of Excel and Tableau. In some situations, a student may need to do some basic research on the applicable tax law(s) that apply to the situation.

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

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 710 Accounting for Income Taxes 3.0 Credits

This course examines how income taxes are reported in the financial statements including current and deferred income taxes on the balance sheet, income tax expense on the income statement, and required disclosures. This course gives students an in-depth look at major and significant differences between financial accounting principles and income tax rules commonly known as the book to tax differences.

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

TAX 715 Tax Experiential Learning 3.0 Credits

In this experiential, service-learning class, student participate in Volunteer Income Tax Assistance (VITA), a nationally recognized program supported by the IRS. Students complete a short IRS training program and then prepare actual individual income tax returns using IRS tax software to help those in need of pro bono assistance in the Philadelphia community through a neighborhood service project.

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

TAX 740 State and Local Taxation 3.0 Credits

This course introduces state and local taxation, with a focus on taxes imposed on corporations. The course is designed to encompass the major topics relevant to multistate taxation, from jurisdiction to tax to audit examinations and appeals.

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 790 Tax Policy Seminar 3.0 Credits

In-depth discussion and analysis of current tax issues including the specific dynamics of legislation and the effect on taxpayers. Topics will vary and will be dependent on current legislations and court decisions relative to tax policy.

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

TAX I599 Independent Study in TAX 0.0-12.0 Credits

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