Curriculum: Individual Taxation Graduate Certificate

Curriculum: Individual Taxation Graduate Certificate
12.01.2024
12
01.13.2025
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curriculum icon Curriculum at a Glance

Coursework for the University of Cincinnati’s Online program in individual taxation helps build the skills and resources for a successful future in taxation.

The certificate is comprised of 12 credit hours, with 4 hours required core and 8 hours elective. All courses are 2 credit hours and run 7 weeks in length.

To register for these courses, students should be enrolled in the College of Business and enrolled in one of the following programs: Masters of Science, Doctoral or a Graduate Certificate.

Students may be able to selectively substitute elective courses to match specific career interests, subject to the approval of the Program Director.

To learn more about our course offerings, review a sample of our curriculum.

Course Title / Description Credit
ACCT 8023
Individual Tax: Structure
Course: ACCT 8023
Credit: 2
Examines topics in the area of individual federal income taxation including but not limited to: income (active, passive, portfolio), adjustments to income, adjusted gross income (AGI) and deductions limited by AGI, personal exemptions, filing status, itemized deductions, taxable income and the regular income tax calculation.
2
ACCT 8043
Individual Tax: Special Topics
Course: ACCT 8043
Credit: 2
Examines advanced topics in the area of individual federal income taxation including but not limited to: property transactions, minimum tax, investment interest expense limitations, charitable contributions, property settlements, and tax shelters.
2
ACCT 8030
Partnership Taxation
Course: ACCT 8030
Credit: 2
Income tax consequences of the formation, operation, and termination of a partnership; partnership distributions; sale of a partnership interest; and withdrawal from a partnership.
2
ACCT 8041
Taxation of Subchapter S Corporations
Course: ACCT 8041
Credit: 2
Investigation of the Federal income taxation of a specialized class of corporation known as an S corporation. Detailed examination of the shareholder and corporate quality and quantity rules required to make an S corporation election. A review of election mechanics and election revocation rules and the determination of the items that are identified on the S corporation tax return and passed through to its shareholders. Coverage of shareholder basis rules that are important in determining shareholder tax consequences. Introduction of entity level taxes along with planning techniques used to minimize the Federal income tax impact of these entity level taxes.
2
ACCT 8044
State and Local Taxation
Course: ACCT 8044
Credit: 2
Examines structure of state and local laws involving property, sales and use, franchise, and corporate income taxes on the firm operating in either a single or multi-jurisdictional environment.
2
ACCT 8046
Estate and Gift Tax
Course: ACCT 8046
Credit: 2
Intensive study of federal taxation of estates and transfer of property rights by gift. Determination of the gross estate, taxable estate, taxable gift,and gift tax.
2
ACCT 8080
Federal Tax Research: Individuals
Course: ACCT 8080
Credit: 2
This course provides MS Tax students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of individual tax issues, ones that don’t require any prior knowledge of individual tax. In addition to individual tax research, students will study issues related to working with the IRS.
2
ACCT 8090
Federal Tax Research: Corporations
Course: ACCT 8090
Credit: 2
This course provides students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of corporate tax issues, ones that don’t require any prior knowledge of corporate tax. In addition to corporate tax research, students will study issues related to tax planning and tax practice.
2
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