Degree Requirements

Course Requirements

Students complete the MS in Taxation degree by completing a minimum of 45 credits, normally 12 courses.  Six courses (22 - 24 credits*) are required.  Of the remaining credits, a maximum of 16 credits may be electives selected from any subject area within the Kellstadt Graduate School of Business, with exceptions and restrictions as noted below.    

Prerequisite Courses

Students are expected to have completed ACC 500 FINANCIAL ACCOUNTING, ACC 548 TAX TREATMENT OF INDIVIDUALS AND PROPERTY TRANSACTIONS, and ACC 551 TAX TREATMENT OF CORPORATIONS AND PARTNERSHIPS, or their equivalents, prior to enrollment in courses in taxation.

Required Courses

The following six courses are required (22 - 24 credits*):

• ACC 558 TAX RESEARCH
• ACC 560 TAXATION OF CORPORATIONS AND SHAREHOLDERS
• ACC 565 TAX ACCOUNTING, PERIODS, AND METHODS
• ACC 566 FEDERAL INCOME TAX PROCEDURES
• ACC 598 SEMINAR ON CURRENT PROBLEMS IN TAXATION
• One international tax course to be chosen from:
• ACC 567 INTERNATIONAL ASPECTS OF U.S. TAXATION
• ACC 582 ADVANCED CONCEPTS IN INTERNATIONAL TAXATION
• ACC 798 SPECIAL TOPICS: Expatriate Taxation
• ACC 798 SPECIAL TOPICS: Comparative Tax Systems
• ACC 798 SPECIAL TOPICS: Fundamentals of Transfer Pricing

Choose tax electives from among the following (normally 2 courses: a minimum of 7 credits*):

• ACC 559 TOPICS IN INDIVIDUAL AND CORPORATE TAXATION
• ACC 561 CORPORATE REORGANIZATIONS
• ACC 562 CONSOLIDATED RETURNS
• ACC 563 PARTNERSHIPS
• ACC 564 TRANSACTIONS IN PROPERTY
• ACC 567 INTERNATIONAL ASPECTS OF U.S. TAXATION
• ACC 568 TAXATION OF CLOSELY HELD CORPORATIONS
• ACC 569 CONCEPTS OF DEFERRED COMPENSATION
• ACC 570 STATE AND LOCAL INCOME AND FRANCHISE TAXATION
• ACC 571 ESTATE AND GIFT TAXATION
• ACC 572 CONCEPTS OF STATE PROPERTY AND TRANSACTION TAXATION
• ACC 573 INCOME TAXATION OF ESTATES, TRUSTS AND DECEDENTS
• ACC 574 ESTATE PLANNING
• ACC 576 FEDERAL TAX VALUATION
• ACC 580 ACCOUNTING FOR INCOME TAXES
• ACC 581 TAXATION OF REAL ESTATE
• ACC 582 ADVANCED CONCEPTS IN INTERNATIONAL TAXATION
• ACC 591 TAX EXEMPT ORGANIZATIONS
• ACC 592 OVERVIEW OF FEDERAL INCOME TAX FOR INDIVIDUALS  
• ACC 593 OVERVIEW OF TRANSFER PLANNING FOR WEALTH MANAGEMENT
• ACC 594 FAMILY OFFICE AND MULTIGENERATIONAL PLANNING  
• ACC 798 SPECIAL TOPICS IN TAXATION   

Open Electives (normally 4 courses: a maximum of 16 credits*)         

Choose open electives from the list above or in accordance with the statement on open electives found above and below.  May include non-tax courses only with the approval of the faculty program director, and may not include ACC 500, ACC 505, ACC 541, ACC 542, ACC 543, ACC 545, ACC 547, ACC 548, ACC 550, ACC 551, ACC 552, ACC 554, ACC 555, ACC 584, ACC 690, BLW 500, ECO 500, ECO 502, ECO 509, FIN 455, MGT 500, MGT 502, MGT 504, or MGT 529.  This is a partial list of excluded courses.  Students should meet with the faculty program director prior to selecting non-tax electives in order to avoid loss of credit.

Degree Requirements

• Satisfactory completion of the college residency requirement.
• Satisfactory completion of 45 credit hours applicable to the degree.
• Satisfactory completion of at least eight taxation courses and a minimum of 29 credit hours in taxation.
• All courses for credit toward the degree must be completed with satisfactory grades within six calendar years after the candidate’s first term of enrollment in the Kellstadt Graduate School of Business.  After a lapse of six years a course is expired.  An expired course is not acceptable for the purpose of satisfaction of degree requirements and is not applicable to the degree without the written permission of the faculty program director or the Kellstadt Graduate School of Business.

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