Tax (TAX) 2022-2023 Edition


TAX 600. Individual Income Taxation. 3 Credit Hours.

This course examines the federal tax statutes, regulations, rulings, and leading cases applicable to individual and other tax papers, with special emphasis placed upon understanding the federal income tax system and the source of tax law. Areas covered include definition of gross income, deductions, nonbusiness and business taxpayers, the identity of the taxable person, and accounting methods and periods.

Fall 2022TAX 600AG1211W6:00pm - 9:00pm(D. Beausejour)

TAX 605. Sales and Exchanges of Property. 3 Credit Hours.

This course studies tax consequences arising from disposition of property using a detailed analysis of the treatment of capital gains, deferred payment sales, basis, amount realized, dispositions by gift of inheritance, nonrecognition exchanges, mortgages, and installment sales. Time is also devoted to the study of recapture provisions of the Internal Revenue Code.

TAX 610. Corporations and Shareholders. 3 Credit Hours.

This course examines the taxation of corporations and shareholders. Emphasis is placed on corporate formations, the corporate capital structure, stock redemptions, and accounting for income taxes. Various types of corporate distributions are also examined in detail.

TAX 625. Partnership Income Tax Problems. 3 Credit Hours.

This is an intensive analysis of income tax problems encountered in the organization, operation, reorganization, and dissolution of partnerships. it Includes recognition of partnership status for tax purposes and problems created by death or retirement of a partner, sale of a partnership interest, and distribution of partnership assets, and determination of the amount and nature of partner's share in partnership income or loss.

Fall 2022TAX 625AG1212Th6:00pm - 9:00pm(S. Pascarella)

TAX 691. Directed Independent Study in Tax. 3 Credit Hours.

This course is designed to allow an individual academic program to be tailored to fit the unique interests of a graduate student, the faculty member and the student will develop an academic plan that is submitted to the College of Business for final approval.