Curriculum Completion of the M.S. in Taxation degree requires 30 semester hours of coursework composed of 18 credit hours of required courses and 12 credit hours of elective courses. As a general rule, students must successfully complete 10 courses in taxation. A maximum of 6 credit hours of coursework earned in an accredited graduate taxation program may be accepted in partial satisfaction of degree requirements by the Stillman School. Two restrictions apply:
- First, no course may be transferred if it has been applied to a prior degree.
- Second, a minimum of 24 credit hours of courses in taxation must be earned in the Stillman School.
I. Required courses (18 credits)
BTAX 6001 | Concept of Income Determination | 3 |
BTAX 6003 | Tax Research | 3 |
BTAX 6005 | Taxation of Corporations and Shareholders | 3 |
BTAX 6007 | Federal Estate and Gift Taxation | 3 |
BTAX 6009 | Tax Accounting | 3 |
BTAX 7012 | Federal Income Tax Practice and Procedure | 3 |
II. Elective courses (12 credits) (Prerequisites: As noted in course descriptions)
BTAX 7013 | Taxation of Financial Instruments | 3 |
BTAX 7014 | "S" Corporations | 3 |
BTAX 7015 | Consolidated Returns | 3 |
BTAX 7016 | Corporate Reorganizations | 3 |
BTAX 7018 | Executive Compensation, Pension and Profit Sharing Plans | 3 |
BTAX 7030 | Tax Problems of Partners and Partnerships | 3 |
BTAX 7033 | Multinational Tax Considerations | 3 |
BTAX 7037 | State and Local Taxation | 3 |
BTAX 7039 | Multinaitonal Tax Seminar | 3 |
Total credits: 30 Specific BTAX course scheduling for the three academic years beginning with 2008-09 presented below:
| Fall | Spring | Summer |
| 2008-09 | BTAX 6001 BTAX 7030 | BTAX 6009 BTAX 7012 | BTAX 6005 BTAX 6007 BTAX 7013 BTAX 7015 |
| 2009-10 | BTAX 6001 BTAX 6003 BTAX 7018 BTAX 7030 | BTAX 6009 BTAX 7012 | BTAX 6005 BTAX 6007 BTAX 7016 BTAX 7039 |
| 2010-11 | BTAX 6003 BTAX 6009 BTAX 7016 BTAX 7037 | BTAX 6001 BTAX 7012 | BTAX 6005 BTAX 6007 BTAX 7014 BTAX 7033 |