__University__ 2023-2024 Bulletin

Taxation Graduate Certificate

The Graduate Certificate in Taxation (GCT) allows accounting majors, and current practitioners, the opportunity to further their tax education. This program is aimed at recent accounting graduates seeking a limited number of graduate tax classes to prepare for entry into tax careers as well as practicing attorneys, accountants and other tax professionals seeking expertise in selected areas of taxation. Tax practitioners (including accountants and attorneys) often focus their practice to specific areas of taxation. The GCT allows a focused approach whereby only certain areas of taxation are targeted for study, allowing for an efficient use of time and financial resources in meeting needed educational requirements.

The GCT places emphasis on a thorough grounding in tax research and writing, and then allows students to further design a specific course of study focusing on their area of interest (e.g. corporations, state and local tax, international tax, trust, estate and gift, etc.).

Requirements

The GCT is a 20 credit program; a 4-credit required course and 16 credits of elective courses.

Required

MTax 525Tax Research and Writing

4

Electives (select 16 credits)

MTax 526Tax Accounting Methods and Periods

4

MTax 527Corporate Taxation I

4

MTax 528Corporate Taxation II

4

MTax 530Taxation of Property Transactions

2

MTax 531Pass-through Entities I

4

MTax 532Pass-through Entities II

2

MTax 533Financial Accounting for Income Taxes

4

MTax 535State and Local Taxation

4

MTax 536International Taxation

4

MTax 539Taxation of Estates, Gifts, and Trusts

4

Actg 553Financial Statement Analysis

4