Catalog Version

Autumn 2014-2015
Catalog update:
May 15, 2014

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

Course Requirements

Students complete the MS in Taxation degree by completing a minimum of 45 credits, normally 12 courses.  Five courses (20 credits) are required.  A minimum of 9 credits are required to be taken from among a list of electives in Taxation.  A minimum of 16 credits may be electives selected from any area of business including taxation, 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 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 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.