MS Taxation Schedule - Spring 2008
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Early Spring 2008 (January – February) |
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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. Prerequisite: Graduate standing. 3 units. Class Number: 31284 Instructor: Prof. Annette Nellen, JD, MBA, CPA San José State University Wednesdays, 1/2—2/27 5:30-9:30P; Sat. 1/5 & 2/2 9:00–1:00 Enrollment Status: 7/30 (as of 1/2/08) |
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Taxation of Executive Compensation | |
| Bus. 225J Tax aspects of executive compensation including qualified and nonqualified stock options, deferred compensation, fringe benefits, 401(K); 403(B), pension and profit sharing plans, rabbi trusts, etc. Prerequisite: Bus 223A, graduate standing. 3 units. Class Number: 31290 Instructor: Wendy Davis, JD Cooley Godward Kronish LLP Mondays, 1/7—2/25 5:30-9:30P; Sat. 1/12 & 2/9 9:00 - 1:00; Tuesday 1/22 (no class Monday 1/21) Enrollment Status: 24/40 (as of 1/1/08) |
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All classes are held at 180 Rose Orchard, San Jose All classes meet from 5:30-9:30 p.m. except for Saturdays classes as noted |
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Late Spring 2008 (After April 15) |
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Taxation of Partnerships | |
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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. |
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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. Class Number: 31292 Prerequisite: Bus 223A, graduate standing. 3 units. Instructor: Prof. Annette Nellen, JD, MBA, CPA San José State University Wednesdays, 4/16-6/11; 5:30 – 9:30 P; Sat. 4/26 (12:30 – 4:30) Enrollment Status: 23/40 (as of 4/15/08) |
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Taxation of Estates and Trusts. | |
| Bus 225A Income and transfer tax treatment of estates, gifts, trusts creators, beneficiaries, and fiduciaries. Distinguishes between simple and complex trusts, including proper trusts to achieve desired goals. Reviews taxation of asset sales and dissolution or liquidation of estates or trusts as well as AMT implications. Analyzes estate planning and valuation opportunities. Class Number: 31295 Prerequisite: Bus 223A, graduate standing. 3 units. Instructor: Ken Fowler, PhD San José State University Saturdays, 4/19-6/14; 8 am – 1 pm; no class 5/24 Enrollment Status: 20/40 (as of 4/18/08) |
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Tax Policy & Reform (online course) | |
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BUS 297D: This course provides an overview to the principles and policies that underlie and shape tax systems and reforms. Principles of good tax policy are explained and applied to various tax rules and tax system features. Students will gain a broader appreciation of the tax law beyond its technical application, as well as how tax, economic and social policies interact. An understanding of fundamental tax reform will be gained through study of types of taxes, current tax system issues, and application of principles of good tax policy. |
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All classes are held at 180 Rose Orchard, San Jose |
| Attachment | Size |
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| MST_Sch_Spg08.pdf | 19.51 KB |
| MST_Sch_Spg08.doc | 417.5 KB |
| MS_Taxation_Refund_Schedule.pdf | 7.15 KB |