ACCT 8023: Individual Tax: Structure
Duration: 7 weeks | Credit Hours: 2
Examines topics in the area of individual federal income taxation including but not limited to: income (active, passive, portfolio), adjustments to income, adjusted gross income (AGI) and deductions limited by AGI, personal exemptions, filing status, itemized deductions, taxable income and the regular income tax calculation.
ACCT 8043: Individual Tax: Special Topics
Duration: 7 weeks | Credit Hours: 2
Examines topics in the area of individual federal income taxation including but not limited to: property transactions, minimum tax, investment interest expense limitations, charitable contributions, property settlements, and tax shelters.
ACCT 8031: Corporate Tax: Formation & Structure
Duration: 7 weeks | Credit Hours: 2
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions of cash and property and tax problems related to the accumulation of income by the corporation.
ACCT 8032: Corporate Tax: Life Cycle Strategies
Duration: 7 weeks | Credit Hours: 2
Provides an in-depth study of the tax issues related to changes in the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include income tax problems related to stock redemptions, partial liquidations, complete liquidations, collapsible corporations, spin-offs, and split-ups.
ACCT 8033: Corporate Tax: Attributes & Operational Considerations
Duration: 7 weeks | Credit Hours: 2
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Tax treatment of net operating losses, earnings and profits, property basis and other corporate attributes.
ACCT 8041: Taxation of Subchapter S Corporations
Duration: 7 weeks | Credit Hours: 2
Topics include: Income tax treatment of S Corporations and their shareholders, built-in gains tax and excess net passive income tax; operating and distribution rules, shareholders basis, NOL pass-through rules; formation, reorganizations, QSUBS, and state income tax consequences.
ACCT 8080: Federal Tax Research: Individuals
Duration: 7 weeks | Credit Hours: 2
This course provides Tax students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of individual tax issues, ones that don’t require any prior knowledge of individual tax. In addition to individual tax research, students will study issues related to working with the IRS.
ACCT 8090: Federal Tax Research: Corporations
Duration: 7 weeks | Credit Hours: 2
This course provides Tax students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of corporate tax issues, ones that don’t require any prior knowledge of corporate tax. In addition to corporate tax research, students will study issues related to tax planning and tax practice.