Catalog Version

2013- 2014

Catalog update:
October 15, 2013

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Students are required to follow the Academic Handbook and Code of Student Responsibility

Course Requirements

Students complete the M.S. in Taxation degree by taking 12 courses.   Five of the 12 courses are required. Three of the 12 are selected from among a list of electives in Taxation.   Four of the 12 courses may be electives selected from any area of the Kellstadt Graduate School of Business, with exceptions and restrictions as noted below.  Students are expected to choose their electives in consultation with the faculty director of the program.

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 five courses are required:

Choose at least three from among the following:

Choose four open electives from the list above or in accordance with the statement on open electives found below.

Open Electives

May include non-tax courses only with the approval of the faculty director, and may not include ACC 500, ACC 541, ACC 542, ACC 543, ACC 545, ACC 547, ACC 548, ACC 550, ACC 551, ACC 552, ACC 555, ACC 584, ACC 690, BLW 500, ECO 500, ECO 509, MGT 500, MGT 502 and 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 quarter hours applicable to the degree.
  • Satisfactory completion of at least eight taxation courses or a minimum of 32 quarter 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 program director or the Kellstadt Graduate School of Business.