Kellstadt Graduate School of Business

Master of Science in Taxation

The Master of Science in Taxation program provides an integrated program of study that serves to build in its students the foundation for exceptional performance and leadership in the field of taxation. Students admitted to the program are presumed to aspire to attain the highest levels of responsibility in their firms, businesses and organizations by adding value through technical competencies; analytical, communications and interpretive skills; and leadership to their clients or organizations.

Curriculum

Required prerequisites: Financial Accounting (ACC 500), Tax Treatment of Individuals & Property Transactions (ACC 548) and Tax Treatment of Corporations & Partnerships (ACC 551). 

Students complete the MS in Taxation degree by taking 12 courses. Five of the courses are required:

  • Tax Research (ACC 558)
  • Taxation of Corporations and Shareholders (ACC 560)
  • Tax Accounting, Periods and Methods (ACC 565)
  • Federal Income Tax Procedures (ACC 566)
  • Seminar in Current Problems in Taxation (ACC 598)

Students must choose three Tax electives from the following:

  • Topics in Individual and Corporate Taxation (ACC 559)
  • Corporate Reorganizations (ACC 561)
  • Consolidated Returns (ACC 562)
  • Partnerships (ACC 563)
  • Transactions in Property (ACC 564)
  • International Aspects of U.S. Taxation (ACC 567)
  • Taxation of Closely Held Corporations (ACC 568)
  • Concepts of Deferred Compensation (ACC 569)
  • Concepts of State Income Taxation (ACC 570)
  • Estate and Gift Taxation (ACC 571)
  • Concepts of State Property and Transaction Taxation (ACC 572)
  • Income Taxation of Estates, Trusts and Decedents (ACC 573)
  • Estate Planning (ACC 574)
  • Valuation Practices (ACC 576)
  • Taxation of Financial Products and Market Participants (ACC 577)
  • Taxation of Real Estate (ACC 581)
  • Advanced Concepts in International Taxation (ACC 582)
  • Tax Exempt Organizations (ACC 591)
  • Special Topics in Taxation (ACC 798)

Students must complete four additional electives in any area, and are encouraged to choose the electives in conjunction with an advisor or the program administrator.

Individuals with an MBA degree or students currently enrolled in the MBA program may have up to six MBA courses count toward the requirements of the Master of Science in Taxation degree. The exact number of courses that can be double-counted in this manner depends upon the specific coursework of each individual.