Prerequisite Courses
To ensure that students have appropriate foundation knowledge when entering a course, certain courses in the curriculum are required as prerequisites for others. The Core Curriculum* is a prerequisite for all other courses. Students are ordinarily not permitted to register for a course if its prerequisites have not been satisfied. However, depending on the circumstances, the Director of the Graduate Tax Program can permit a student to take a course’s prerequisite as a co-requisite.
Required Courses
Introduction to Taxation
LL.M - None
M.T. - Legal Orientation
Legal Orientation
None
Partnership Taxation
Core Curriculum
Taxation of Property Dispositions
Introduction to Taxation
Taxation of Corporations and Shareholders
Core Curriculum
Tax Procedure
Taxation of Property Dispositions
Tax Research and Writing
Four Prior Courses
Elective Courses
Advanced Tax Issues - Bankruptcy
Taxation of Corporations and Shareholders, Partnership Taxation
Benefit Aspects of Business Transactions
Taxation of Corporations and Shareholders and one of the following: Qualified Pension and Profit Sharing Plans, Employee Benefits, or Compensation Planning
Compensation Planning
Core Curriculum
Consolidated Returns and Affiliated Corporations
Taxation of Corporations and Shareholders
Corporate Tax Planning
Taxation of Corporations and Shareholders
Digital Security for Tax Practitioners
Core Curriculum
Drafting Fundamentals for Estate Planning Documents
Federal Wealth Transfer
Electronic Commerce
Core Curriculum
Employee Benefits
Core Curriculum
Employee Benefits Law
None
Estate Planning I
Federal Wealth Transfer Taxation
Estate Planning II
Taxation of Trusts & Estates, Federal Wealth Transfer Taxation
Estate Administration
Taxation of Corporations and Shareholders, Federal Wealth Transfer Taxation
Exempt Organizations
Core Curriculum
Federal Wealth Transfer Taxation
Core Curriculum
International Taxation I
Taxation of Corporations and Shareholders
International Taxation II
Taxation of Corporations and Shareholders
Internship - Office of the Chief Counsel, IRS
Core Curriculum
Introduction to Digital Law
Core Curriculum
Negotiating and Drafting Tax Provisions in Corporate Acquisition Agreements
Taxation of Corporations and Shareholders
Probate Process and Practice
None
Qualified Pension and Profit Sharing Plans
Core Curriculum
State and Local Taxation
Core Curriculum
Tax Planning for Investments
Partnership Taxation
Tax Planning for Real Estate Development
Taxation of Real Estate Transactions, Partnership Taxation
Tax Policy Seminar
Core Curriculum
Tax Prosecutions and Penalties
Core Curriculum
Taxable Acquisitions
Taxation of Corporations and Shareholders
Taxation of Investment Entities and Their Shareholders
Core Curriculum
Taxation of Real Estate Transactions
Core Curriculum
Taxation of S Corporations
Taxation of Corporations and Shareholders
Taxation of Tax-Exempt Healthcare Organizations
Core Curriculum
Taxation of Trusts and Estates
Core Curriculum
Tax-Free Reorganizations
Taxation of Corporations and Shareholders
In limited circumstances, upon application of the student, the Director may waive or defer a required or prerequisite course.
* Core Curriculum is as follows:
LL.M.- Introduction to Taxation, Taxation of Property Dispositions, Tax Procedure, taken in that order.
M.T. - Legal Orientation, Introduction to Taxation, Taxation of Property Dispositions, Tax Procedure, taken in that order.
