Requests for a directed study must be initiated through the Program Director. This course is an intensive study of basic taxation. Students study gross income, deductions, sales and exchanges, tax accounting, and basic tax research. M.S.T. students must receive written permission from their Program Director to enroll in this course. This course examines advanced topics in taxation and tax planning.
Students examine selected topics in corporate and partnership tax.
Additional topics are considered at the discretion of the instructor. A research paper is required for this course. Written permission of the Director of the Master of Science in Taxation program. Students who have little or no experience in taxation and who are able to arrange a tax internship with a public accounting firm or the tax department of a large corporation may, with the written permission of the Director, enroll in this course. Students will be required to report weekly to the Director and will be required to do individually-determined, supplementary assignments which will be coordinated with their duties as an intern.