ms tax

Degree Requirements and Curriculum

Effective for new students entering the program in the fall 2005, the MST degree is obtained by completing 30 credits in required and elective courses (reduced from current 33 credits).

Additional prerequisite courses, described below, may be required for those students not meeting the appropriate undergraduate requirements.

The first seven courses shown below are core courses (21 credits) that are required of all students. The remaining courses (9 credits) may be selected from electives. Subject to prerequisites, there is no set order in which the courses have to be taken.

To graduate, students must maintain a cumulative grade point average (GPR) of 3.0 or better.

Required Courses (21 Credits):

Course No Title Required/
Elective
MST Pre-
Requisites
Courses
Credits
TAX 6621 Advanced Federal Taxes I:  Individual Income Taxation Required .
TAX 6622 Advanced Corporate Tax  I

Required(4)

6606 (ACCT)
TAX 6670 Tax Accounting Required .
TAX 7724 Tax Practice & Procedure  I Required .
TAX 7727 Advanced Federal Taxes II: Property Transactions Required .
TAX 7728 Partnerships Required 6606 (ACCT)
TAX 6850 Tax Research Project Required 6621, 6622, and 7724

Elective Courses (9 Credits):

The remaining  courses (9 credits) may be selected from the following electives. Students do have to complete the required courses before taking electives. Because electives are not generally offered as often as the required courses, students interested in specific electives may wish to sign up for the class when given.

Course No Title Required/
Elective
MST Pre-
Requisites
Courses
Credits
TAX 6625 Estate & Gift Taxation Elective
(1)
. 3
TAX7705 U.S. International Corporate Taxation (for non-specialists) Elective . 3
TAX 7708 International Tax I: Sourcing and Inbound Elective
(2)
. 3
TAX 7710 International Tax II: Outbound Elective
(2)
7708 and 6622,
or director’s permission
3
TAX 7711 International Tax III: Special Topics  Elective
(2)
7710 and 7725 3
TAX 7723 Estate & Gift Tax Planning Elective
(1)
6625 3
TAX 7725 Advanced Corporate Tax II Elective (4) 6622 3
TAX 7726 Taxation of Compensation I: Executive & Employee Compensation  Elective . 3
TAX 7730 Income Taxation of Estates & Trusts Elective
(1)
. 3
TAX 7732 Tax Practice & Procedure II Elective 7724 or Director’s permission 3
TAX 7734 Consolidated Returns Elective (4) 7725 3
TAX 7735 Tax Exempt Organizations Elective . 3
TAX 7738 Taxation of Compensation II: Qualified Pension and Profit-sharing Plans . . 3
TAX 7736 State & Local Taxation: Constitutional Issues Elective
(3)
. 3
TAX 7750 State & Local Taxation: Corporate & Individual Income Taxes Elective(3) . 3
TAX 7752 State & Local Taxation: Sales, Use & Property Taxes Elective
(3)
. 3
TAX 7754 State & Local Taxation: Emerging Issues, Audit, and State Tax Research Elective
(3)
7736, and 7750 or 7752 3
TAX8830 Selected Topics/Studies Elective Varies by topic 3

(1)   Eligible towards the Certificate in Estate, Gift and Trust Taxation.
(2)   Eligible towards the Certificate in International Taxation.
(3)   Eligible towards the Certificate in State and Local Taxation.
(4)   Eligible towards the Certificate in Corporate Taxation.

 


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