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TX 8020 Advanced Federal Taxation
Credit Hours 3.0
Prerequisites ACCT 4510 or ACCT 8040, with a minimum grade of C-
Description

This course provides an in-depth study of the fundamentals of federal taxation of corporations and partnerships. This course prepares students for the comprehensive corporation and partnership courses. Students may not receive credit for both TX 8020 and ACCT 8120.

TX 8030 Tax Research
Credit Hours 3.0
Prerequisites ACCT 4510, with minimum grade of C-
Description

This course is a study of tax law sources, tax research methodology, and research documentation.

TX 8040 Tax Practice and Procedures
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is an in-depth study of techniques and procedures used by various tax administrators.

TX 8080 Taxation of Partnerships and Partners
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of the income tax consequences of transactions relating to the partnership life cycle including pre-formation, formation, operation and termination.

TX 8100 Taxation of Property and Securities Transactions
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of the income tax consequences of transactions relating to purchase, sale or exchange of property and securities.

TX 8120 Taxation of Corporations and Shareholders
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of the income tax consequences of transactions relating to the corporate life cycle of Subchapter C and Subchapter S including pre-formation, formation, operation and termination.

TX 8140 Tax Aspects of Corporate Reorganizations and Liquidations
Credit Hours 3.0
Prerequisites TX 8020, TX 8030, and TX 8120
Description

This course is an advanced study of income tax laws relating to corporate acquisitions, reorganizations, divisions, tax attributes, and consolidated returns.

TX 8180 Current Topics in Taxation
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of the contemporary issues in taxation. Subject matter for study is selected based upon current and proposed legislation in the area of taxation.

TX 8220 Estate/Gift Taxation and Estate Planning
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of federal estate and gift tax laws involved in intervivos and testamentary transfers of property.

TX 8270 State and Local Taxation
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course examines current issues in state and local taxation as well as the interaction between the Internal Revenue Code and various state and local tax provisions.

TX 8300 International Aspects of Taxation
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of income tax consequences of foreign income to U.S. taxpayers and of U.S. income for foreign businesses and individuals.

TX 8320 Accounting for Income Taxes
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of the fundamental principles of Accounting for Income Tax (ASC 740). It emphasizes the income tax provision and financial statement analysis for tax planning.

TX 8389 Directed Readings in Taxation
Credit Hours 1.0 - 3.0
Prerequisites TX 8020 and TX 8030 and consent of instructor, good academic standing
Description

This course allows the supervised study of a specialized area not provided in the regular curriculum or provides a supervised study of a topical area of varied length, i.e., one to three semester hours. An arrangement must be made with a full-time faculty member to sponsor a student’s research.

TX 8390 Advanced Case Studies in Taxation
Credit Hours 3.0
Prerequisites 3.0 or higher GPA and B grade or higher in ACCT 4510; or consent of instructor
Description

In this course students will use advanced real world cases to identify tax accounting and tax planning issues in unique fact patterns, select and apply appropriate tax laws to unique fact patterns and make decisions requiring knowledge of the tax law and its effect.

TX 8391 Field Study in Taxation
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030 both with minimum grade of B; consent of instructor
Description

This field study is a supervised, employer-site learning experience. In this experience, students have the opportunity to apply tax-related skills in a professional setting. Students must consult with the instructor or the MTx program coordinator before registering to determine whether the internship experiences will qualify for credit. Current/existing employment responsibilities do not qualify for field study credit. Field studies from other programs do not qualify for TX 8391.

TX 8510 Issues in Individual Taxation
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course focuses on identification of individual tax issues, analysis of court opinions, and provides students with a conceptual framework for decision-making.

TX 8670 Tax Crimes and Forensics
Credit Hours 3.0
Prerequisites TX 8020 and TX 8030
Description

This course is a study of tax crimes under Title 26 and related crimes under Titles 18 and 31 of the United States Code. Topics include tax evasion and fraud, money laundering, currency transaction crimes, and related civil procedures.

TX 8800 Tax Analytics
Credit Hours 3.0
Prerequisites TX 8020, TX 8030, and TX 8120
Description

This course should be taken in the last semester of the program. It introduces students to tax analytics using a variety of data analytics and visualization tools.