COURSE DESCRIPTIONS

GSB 529 Effective Communication Skills for Managers (4)

This course builds upon and enhances the students' business writing and oral presentation skills. The course content will be organzied around two areas: (1) preparing written business documents and reports; and (2) professional oral presentation skills. Students will be expected to prepare a variety of business reports and documents and make multiple business presentations. Prerequisite: OCOB graduate standing or approval from the Program Director.

GSA 536 Taxation of Trusts & Estates and Transfer Taxes (4)

Income taxation of trusts and estates as flow-through entities; transfer taxation of gifts and estates, including generation-skipping transfers.  Prerequisite: Graduate standing or approval from the Program Director.

GSA 537 State and Local Taxation (4)

Multi-state income and franchise taxation; property taxes; sales and use taxes; and the constitutional authority for the imposition of state taxes. Prerequisite: Graduate standing or approval from the Program Director. 

GSA 538 Current Developments in Taxation (4)
Current developments in income taxation of individuals, trusts & estates and business entities; transfer taxation of gifts and estates; and ethics and professional responsibility in taxation. Prerequisite: Graduate standing or approval from the Program Director. 

GSA 539 Internship (9)
Clinical internship that allows graduate level accounting and tax students the opportunity to apply skills and competencies to an employment opportunity. Placement in a full-time supervised work experience at a public accounting firm or in an accounting or internal audit department of a private enterprise or government agency. Prerequisite: Graduate student standing in OCOB MSA (Taxation).

GSA 540 Taxation of Corporations and Partnerships (4)
Comparative study of the taxation of C corporations and flow-through tax entities, including S corporations, partnerships and limited liability companies.  Prerequisite: Graduate standing or approval from the Program Director. 

GSA 546 Tax Research and Administrative Procedures (4)
Research techniques applicable to tax issues including the communication of research results. Administrative procedures necessary for tax compliance with various tax jurisdictions with primary emphasis on IRS practices and procedures. 2 seminars, 2 activities. Prerequisite: Graduate standing or approval from the Program Director. 

GSA 548 Advanced Individual Taxation and Tax Planning (4)
Advanced concepts concerning the impact of taxes on individuals. Introduction to transfer taxes imposed on individuals. Financial, estate and compensation tax planning issues. 4 seminars. Prerequisite: Graduate standing or approval from the Program Director. 

GSA 549 Advanced Taxation of Flow-Through Entities (4)
Advanced and special topics related to the income tax treatment of partnerships, limited liability companies, trusts and S corporations and their owners and beneficiaries. Creation, operation, liquidation and sale of such organizations.  Culminating experience for Taxation Specialization. Prerequisite: Graduate standing or approval from the Program Director. 

GSA 550 Advanced Corporate Taxation (4)
Advanced and special topics related to the income tax treatment of regular corporations and their shareholders. Mergers and acquisitions, tax accounting methods and periods, cross-boundary topics, and current issues. Prerequisite: Graduate standing or approval from the Program Director.