Degree Requirements

Course Requirements

Students earn their MS in Taxation degree by completing a minimum of 46 credits, normally 12 courses. Eight courses are required with additional courses chosen from a list of tax electives.

Prerequisite Courses

Students are expected to have completed Principles of Accounting ACC 500 and one introductory tax course ACC 548 prior to beginning the program.

Required Courses

The following eight courses are required:

Course List
Course	Title	Quarter Hours
ACC 551	TAX TREATMENT OF CORPORATIONS AND PARTNERSHIPS	4
ACC 558	TAX RESEARCH	4
ACC 560	TAXATION OF CORPORATIONS AND SHAREHOLDERS	4
ACC 565	TAX ACCOUNTING, PERIODS, AND METHODS	4
ACC 566	FEDERAL INCOME TAX PROCEDURES	4
ACC 590	WRITING FOR TAX PROFESSIONALS	2
ACC 598	SEMINAR ON CURRENT PROBLEMS IN TAXATION	4
Select one international tax course:		4
ACC 567	INTERNATIONAL ASPECTS OF U.S. TAXATION
ACC 582	ADVANCED CONCEPTS IN INTERNATIONAL TAXATION
ACC 583	FUNDAMENTALS OF TRANSFER PRICING IN BUSINESS
ACC 798	SPECIAL TOPICS (Expatriate Taxation)
ACC 798	SPECIAL TOPICS (Comparative Tax Systems)

Tax Electives

Choose from among the following tax courses to reach 46 credits total to complete the program:

Course List
Course	Title	Quarter Hours
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 583	FUNDAMENTALS OF TRANSFER PRICING IN BUSINESS
ACC 591	TAX EXEMPT ORGANIZATIONS
ACC 592	FEDERAL INCOME TAX OF INDIVIDUALS
ACC 594	FAMILY OFFICE AND MULTIGENERATIONAL PLANNING
ACC 798	SPECIAL TOPICS (In Taxation)

Degree Requirements

Satisfactory completion of the college residency requirement.
Satisfactory completion of 46 credit hours applicable to the degree.
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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