Course Catalog
Taxation
List of all courses and their descriptions
List of all courses, their descriptions and offerings in the schedule book
TAXN6110 - Income Taxation Of Individuals
Summer 2024
This course provides a detailed study of the determination and computation of taxable income of individuals, deductions available in determining adjusted gross income, itemized deductions, personal exemptions, and determination of an individual's tax liability.
3 Credits
3 Credits
3 Credits
TAXN6120 - Tax Conseq Of Prop Disposition
Summer 2024
This course covers the income tax treatment of gains and losses resulting from disposition of various kinds of property by different taxpayers. It considers the mechanics of computing gain and loss, the definition of a capital asset, determination of basis and holding periods, recognition or nonrecognition of gain or loss, and tax consequences of dispositions of special kinds of property. Cost recovery deductions on depreciable or amortizable assets, as well as depreciation recapture, are also discussed. In addition, the course provides an introduction to the at-risk and passive activity rules, which limit losses from certain income-producing activities.
3 Credits
3 Credits
3 Credits
TAXN6130 - Income Tax Of Corp/Shareholder
Summer 2024
This course examines the organization and operation of domestic corporations, including transfers of property to corporations, the corporation's capital structure, and liquidating and non-liquidating corporate distributions.
3 Credits
3 Credits
3 Credits
TAXN6170 - Federal Tax Prac & Procedure
Summer 2024
This course explores the basis upon which federal taxes are imposed and the machinery by which such taxes are determined and paid. The course includes in-depth study of federal procedural matters, including: the organization, structure, and operation of the Internal Revenue Service in connection with processing returns and collecting tax; appeals to administrative bodies and judicial boards; and prerequisites of practice before the Internal Revenue Service.
3 Credits
3 Credits
3 Credits
TAXN6230 - Adv. Corporate Taxation
Summer 2024
This course examines a number of areas within corporate taxation that are beyond the scope of the basic Corporations & Shareholders course. Covered topics include liquidating distributions, taxable acquisitions of corporate stock or assets, tax-free reorganizations, corporate divisions, and taxation of accumulated earnings.
Prerequisites: TAXN6130 3 Credits
3 Credits
Prerequisites: TAXN6130 3 Credits
3 Credits