Contact Person: Gary Laursen • (813) 974-6565
The Tax Concentration offers MBA students with an accounting undergraduate degree (or accounting background) an opportunity to further specialize in taxation within the MBA program. The Tax Concentration classes are offered primarily (but not always) as evening classes to accommodate working professionals. The 12 credit hour Tax Concentration includes advanced study in corporate taxation, partnership taxation, estate planning and tax research and contemporary issues in taxation.
ACG 5015 is a prerequisite or co-requisite to all the Tax Concentration courses.
- TAX 5015* Taxation of Business Entities
- Tax issues encountered by small businesses. Includes tax planning, capital formation and preservation, tax compliance and tax alternatives. (Prerequisite: TAX 4001 Concepts of Federal Taxation or equivalent with a grade of C or better).
Faculty: Gary Laursen
* TAX 5015 can count as one of the four courses for the Tax Concentration only if it is not counted towards the student's undergraduate degree. At least one of the required Tax Concentration courses will be offered in the summer. - TAX 6005 Advanced Partnership Taxation
- A study of advanced income tax problems involving partnerships, including organization, operation, distributions, liquidations, basis, family partnerships, and sales and exchanges. The planning and business aspects of partnerships are emphasized. (Prerequisites: TAX 4001 Concepts of Federal Taxation or equivalent and TAX 5015 Taxation of Business Entities).
Faculty: Ryan Houston - TAX 6065 Contemporary Issues in Taxation
- A study of contemporary issues in taxation with an emphasis on related computer research. Current tax issues in the areas of corporations or partnerships will be explored when appropriate, along with related tax planning techniques. (Prerequisite: TAX 4001Concepts of Federal Taxation or equivalent and TAX 5015 Taxation of Business Entities).
Faculty: Gary Laursen - TAX 6134 Advanced Corporate Taxation
- A study of advanced income tax problems involving corporations, including organization, operation, distributions, liquidations, consolidated corporate tax returns, and taxation of foreign corporations and foreign source income. (Prerequisite: TAX 4001Concepts of Federal Taxation or equivalent and TAX 5015 Taxation of Business Entities).
Faculty: Gary Laursen - TAX 6445 Estate Planning
- This course covers the basics of estate, gift, and trust taxation and introduces the student to tax planning techniques to minimize the tax-burden on inter-generation transfers of wealth. (Prerequisites: TAX 4001 Concepts of Federal taxation or equivalent and TAX 5015 Taxation of Business Entities).
Faculty: Ryan Houston
