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.
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.
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.
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.
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.
Repeat Status: Not repeatable for credit
Prerequisites: TAX 630 [Min Grade: C]
TAX 645 Joint Venture Taxation 3.0 Credits
Examines tax planning for the structure, operations, and tax impact of joint ventures, partnerships, LLC's and S Corporations. Extends the study of the taxation of flow through entities in Business Entity Taxation.
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
An analysis of the legal, economic, and social effects of the federal income tax structure on taxpayers. Examines how taxes impact decision making for business strategy, business operations, and personal investment and planning purposes.
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.
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.
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
This experiential service learning class requires students to complete a short IRS training program and then prepare actual individual income tax returns to help those in need of pro bono assistance in the Philadelphia community through a neighborhood service project.
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.
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.
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.
Repeat Status: Can be repeated multiple times for credit
TAX I699 Independent Study in TAX 0.0-12.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated multiple times for credit
TAX I799 Independent Study in TAX 0.0-12.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated multiple times for credit
TAX I899 Independent Study in TAX 0.0-12.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
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.
Repeat Status: Can be repeated 3 times for 9 credits
TAX T580 Special Topics in TAX 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
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.
Repeat Status: Can be repeated multiple times for credit
TAX T780 Special Topics in TAX 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
TAX T880 Special Topics in TAX 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
TAX T980 Special Topics in TAX 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
