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ACC X84.5 ACC 184.5, 284.5, 384.5, 484.5  Family Tax Planning--Estates, Trusts, and Gifts  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Pre/Corequisites: Credit or registration for Accounting 384 (Topic 1) or consent of instructor.  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.1 ACC 184.1, 284.1, 384.1, 484.1  Tax Research Methodology  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Pre/Corequisites: For students in the integrated approach to the Master in Professional Accounting program, Accounting 355 or the equivalent; for students in the traditional approach to the Master in Professional Accounting program, credit or registration for Accounting 380K (Topic 11: Introduction to Taxation) or the equivalent or consent of instructor.  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.4 ACC 184.4, 284.4, 384.4, 484.4  Tax Planning for Business Entities  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Pre/Corequisites: Credit or registration for Accounting 384 (Topic 2).  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.7 ACC 184.7, 284.7, 384.7, 484.7  Fundamentals of Taxation--Advanced Topics  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Pre/Corequisites: Accounting 355, 380K (Topic 11: Introduction to Taxation), or the equivalent.  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.8 ACC 184.8, 284.8, 384.8, 484.8  Miscellaneous Tax Topics  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.9 ACC 184.9, 284.9, 384.9, 484.9  Oil and Gas Taxation  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
An analysis of the United States federal income taxation of domestic oil and gas operations and transactions. Examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production, and abandonment, as well as transactions involving oil and gas interests analysis acquisition, disposition, structuring and investment.
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84 ACC 184, 284, 384, 484  Topics in Research and Planning in Federal Taxes  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Study selected accounting topics in taxation. For each semester hour of credit earned, one lecture hour a week for one semester.
Pre/Corequisites: Graduate standing, and admission to the Master in Professional Accounting degree program or consent of instructor.  
Grading: Student Option  
Repeatable for credit: May be repeated for credit when the topics vary.  
Academic Level: Doctoral  
Topic 1: Tax Research Methodology. Additional prerequisite: For students in the integrated approach to the Master in Professional Accounting program, Accounting 355 or the equivalent; for students in the traditional approach to the Master in Professional Accounting program, credit or registration for Accounting 380K (Topic 11: Introduction to Taxation) or the equivalent or consent of instructor.

Topic 2: Taxation of Entities I. Focuses on taxation of C corporations and their shareholders. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 3: Taxation of Entities II. Focuses on flow-through entities, including partnerships. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 4: Tax Planning for Business Entities. Additional prerequisite: Credit or registration for Accounting 384 (Topic 2).

Topic 5: Family Tax Planning--Estates, Trusts, and Gifts. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1) or consent of instructor.

Topic 6: International and Interstate Taxation. Additional prerequisite: Credit or registration for Accounting 355 or 380K (Topic 11).

Topic 7: Fundamentals of Taxation--Advanced Topics. Additional prerequisite: Accounting 355, 380K (Topic 11: Introduction to Taxation), or the equivalent.

Topic 8: Miscellaneous Tax Topics.

Topic 9: Oil and Gas Taxation. An analysis of the United States federal income taxation of domestic oil and gas operations and transactions. Examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production, and abandonment, as well as transactions involving oil and gas interests analysis acquisition, disposition, structuring and investment.

Topic 10: Corporate Tax. Focus on taxation of C corporations and their shareholders. Accounting 384 (Topic 2) and 384 (Topic 10) may not both be counted. Additional prerequisite: Accounting 355, 380K (Topic 11), or the equivalent.

Topic 11: Flow-through Entities Tax. Focus on flow-through entities, including partnerships. Accounting 384 (Topic 3) and 384 (Topic 11) may not both be counted.

Topic 12: Multijurisdictional Tax. Focus on the main systems for taxing transactions involving more than one jurisdiction, as well as how these systems mitigate double taxation and approaches to preventing abuses of the system. Accounting 384 (Topic 6) and 384 (Topic 12) may not both be counted. Additional prerequisite: Accounting 355, 380K (Topic 11), or the equivalent.

Topic 13: Tax Practicum. Work with the Tax Help Program that partners with the IRS to implement the Volunteer Income Tax Assistance (VITA) program for low-income filers. Only one of the following may be counted: Accounting 366P, 384 (Topic: Tax Practicum), 384 (Topic 13).
  

ACC X84.10 ACC 184.10, 284.10, 384.10, 484.10  Corporate Tax  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Focus on taxation of C corporations and their shareholders. Accounting 384 (Topic 2) and 384 (Topic 10) may not both be counted.
Pre/Corequisites: Accounting 355, 380K (Topic 11), or the equivalent.  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.11 ACC 184.11, 284.11, 384.11, 484.11  Flow-through Entities Tax  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Focus on flow-through entities, including partnerships. Accounting 384 (Topic 3) and 384 (Topic 11) may not both be counted.
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.12 ACC 184.12, 284.12, 384.12, 484.12  Multijurisdictional Tax  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Focus on the main systems for taxing transactions involving more than one jurisdiction, as well as how these systems mitigate double taxation and approaches to preventing abuses of the system. Accounting 384 (Topic 6) and 384 (Topic 12) may not both be counted.
Pre/Corequisites: Accounting 355, 380K (Topic 11), or the equivalent.  
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral  

ACC X84.13 ACC 184.13, 284.13, 384.13, 484.13  Tax Practicum  1-4 Hours

1,2,3,4 Lecture Hours  0 Lab Hours  
Work with the Tax Help Program that partners with the IRS to implement the Volunteer Income Tax Assistance (VITA) program for low-income filers. Only one of the following may be counted: Accounting 366P, 384 (Topic: Tax Practicum), 384 (Topic 13).
Grading: Student Option  
Repeatable for credit: No  
Academic Level: Doctoral