Session A
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.
Course Code: 36726
Prerequisite: Graduate standing. 3 units.
Instructor: Prof. Annette Nellen, JD, CPA, MBA
Wednesdays, 1/3-3/3 and Saturdays 1/27 & 3/3

Going Public +/- 1 Year
Bus 225N Business, legal, and tax aspects of preparing a company to go public, and subsequent events; including switching S to C, 382, 162(m), options, players in the process, SEC rules and filing requirements.
Course Code: 36727
Prerequisite: Graduate standing. 3 units.
Instructor: Dr. Marshall Burak & Dr. Michael Solt
Tuesdays, 1/2-2/27 and Saturday 1/13

Session B
Taxation of Partnerships
Bus 223B Income tax treatment of partners and partnerships, including the creation, operation, liquidation and sale or other amalgamation of such organizations. Studies the effects of transactions between owners and organizations, as well as LLCs.
Course Code: 36731
Prerequisite: Bus 223A and graduate standing. 3 units.
Instructor: Joseph McPeak CPA, MST
Tuesdays, 4/17-6/12 and Saturday 5/12

Accounting Periods and Methods
Bus 223F Definition and requirements of alternative accounting methods, including IRS requirements to change from one method to another; special methods and inventory valuation and reserve issues; software and R&D tax accounting rules.
Course Code: 36734
Prerequisite: Bus 223A and graduate standing. 3 units.
Instructor: : Prof. Annette Nellen, JD, CPA, MBA
Wednesdays, 4/18-6/13 and Saturday 6/2

International Transactions II
Bus 225D Taxation of foreign companies doing business in US including effectively connected income. Taxation of offshore US citizens, resident and nonresident aliens and US foreign-owned real estate including treaties.
Course Code: 36736
Prerequisite: Bus 223A and graduate standing. 3 units
Instructor: Carol Rutlen, CPA ExpatEdge
Thursdays, 4/19-6/14 and Saturday 5/19