Taxation (TAX)

A study designed for those business students interested in a general understanding of the tax law and its implication for the planning and decision-making process necessary for both individuals and business entities.

A study of the federal income taxation of individuals, including property transactions, loss limitations, and sole proprietorships.

A study of the federal income taxation of corporations, including formation, operations, distributions, and dissolutions.

A survey of federal income taxation, with emphasis on the taxation of individuals and corporations and the ethics of income tax accounting.

An in-depth coverage of tax issues associated with corporations.

Examines the sources of tax authority which include its primary sources (legislative, judicial, and administrative), as well as secondary sources. Develops procedures for identifying the applicable tax issues, locating appropriate tax authority, and communicating the results of tax research.

The taxation of partnerships, LLCs, and S-Corporations using a "life-cycle" approach.

Covers federal and state taxation of wealth and transfers including gift, estate and generation-skipping taxes.

Examines the structure and income measurement rules of the United States and various foreign tax systems. Topics covered include the different approaches to defining the tax base, deduction allocation rules, transfer pricing issues, foreign tax credits, and the implications of different organizational forms.

Advanced study of current tax issues affecting both business and individual taxpayers, including tax policy, pending tax legislation and tax reform.

A survey of selected federal and state topics in taxation.