Master of Taxation
Course Descriptions
TX 8020 – Advanced Federal Taxation
TX 8030 – Tax Research
3 hours
This course is a study of tax law sources, tax research methodology, and research documentation.
TX 8040 – Tax Practice and Procedure
3 hours
This course is an in-depth study of techniques and procedures used by various tax administrators.
TX 8080 – Taxation of Partnerships and Partners
3 hours
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
3 hours
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
3 hours
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 - Advanced Corporate Tax
3 hours
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
3 hours
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 and Gift Taxation
3 hours
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
3 hours
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 Taxation
3 hours
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
3 hours
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 8391 – Field Study in Taxation
3 hours
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
3 hours
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
3 hours
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
3 hours
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.