ACCT 580- Advanced Taxation

Spring 2005:     M, W 5:40-7:50, Sci 216 / Sno 101
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Course Objective

Our primary objective is to build on the foundations of taxation established in ACCT 570, where the emphasis was on the annual reporting requirements of individuals, partnerships, and corporations. The emphasis in this course is on:

1. The income taxation of estates and trusts and key events in the lifecycles of corporations and partnerships;

2. Multijurisdictional operations; and

3. The transfer taxation of gratuitous transfers;

By the end of this course, you should:

• Know

  • How to calculate the income tax liabilities for basic trusts and estates;

  • How to determine the income tax consequences of the formation and termination of corporations and partnerships;

  • How to determine the income tax consequences of corporate reorganizations;

  • How to calculate the transfer tax liabilities for gratuitous transfers;

  • How corporate tax liabilities are affected by multijurisdictional commerce; and

  • How U.S. tax policy is implemented

• Be able to

  • Conduct basic tax research (compliance and planning)

  • Perform basic tax planning (planning)

• Be aware of the professional standards and ethics that guide tax professionals

• Appreciate the role of taxes in the decision making process

Our secondary objective is to help you develop the skills, knowledge, and professional orientation that supports the life-long learning effort that is essential to your career.

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