Tax Research and Decision Making
Bus 223A - Develops basics for tax research (including Computer based Research) and evaluates the interrelationships of statutes, regulations, rulings and court cases. Identifies tax services and other primary research materials with emphasis on their use in tax decision-making.
Class Number: 57291
Prerequisite: Graduate standing. 3 units.

Instructor:

Prof. Annette Nellen, JD, CPA, MBA
San Jose State University

Thursdays, 9/20—12/13 5:30-8:45P, no class 11/22

Taxation of Corporations and Shareholders
Bus 223C - Income tax treatment of transactions involving creation of the corporation entity. Operations including AMT and ACE, liquidations and stock redemption's, tax treatment for both the corporation and shareholder, taxation of dividends and other distributions. Taxation of personal holding companies and accumulated profits.
Class Number: 57292
Prerequisite: Bus 223A and graduate standing. 3 Units.
Instructor:

Danni Dunn, JD, Tax Partner,
Ernst & Young

Tuesdays, 9/25-11/27 5:30-9:30P No class 11/20; Saturday 11/10

Taxation of International Transactions I | Syllabus |
Bus. 225C – Taxation of outbound investment. Tax effect of source rules and foreign tax credits (including limitations). Taxation of U.S. controlled foreign corporations (Subpart F). Also, Sections 482 and 367.
Class Number: 57293
Prerequisite: Graduate standing. 3 units.
Instructor:

Alan Levenson,JD, CPA, Sole Practitioner,
former Tax Counsel, Bank of America

Mondays, 9/24-11/26 5:30-9:30P

Accounting for Income Taxes
Bus 225L Interplay of income taxes and financial accounting, deferred taxes under FAS 109, post-benefit retirement, permanent reinvestment overseas, stock option accounting, R&D and software accounting.
Class Number: 57296
Prerequisite: Graduate standing. 3 units.
Instructor:

Jeff Sokol, Deloitte Tax Partner Wednesdays, 9/19-11/28 5:30-9:30P