Site Map

Certificate in Taxation - Corporate Taxation

Complete Coursework: 15 months* Credit Hours: 12
Tuition: $11,676 in-state / $11,856 out-of-state

The corporate tax certificate provides focused training and credentials to the tax practitioner in the area of corporate taxation. The practitioner will gain extensive knowledge in the area of federal income taxation as it relates to corporations and their shareholders.

The Certificate in Corporate Taxation requires the student to successfully complete a minimum of 12 semester hours of specific coursework. In addition to three required courses that address corporate taxation matters, students must choose an additional 6 credit hours of electives from a range of courses that include topics such as International Taxation, State and Local Taxation, Partnership Taxation and Deferred Compensation and Employee Benefits.

Courses in the Corporate Tax Certificate program may also be used to satisfy the degree requirements for the MS Tax and are applicable towards completion of required hours for the CPA exam. The Corporate Tax Certificate Program is also a focused alternative to providing high quality, cost effective CPE (continuing professional education).

*Average certificate completion times range from 12-18 months, depending on program start date.

Course Listing

Click here to view the detailed schedule for the courses listed below.

Please note this is subject to change based on University discretion'.

Required Courses
ACCT 8031
Corp Tax: Formation & Structure
Duration: 7 weeks  |  Credit Hours: 2
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions of cash and property and tax problems related to the accumulation of income by the corporation.
ACCT 8032
Corp Tax: Redemptions, Liquidations, & Spin Offs
Duration: 7 weeks  |  Credit Hours: 2
Provides an in-depth study of the tax issues related to changes in the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include income tax problems related to stock redemptions, partial liquidations, complete liquidations, collapsible corporations, spin-offs, and split-ups.
ACCT 8033
Corp Tax: Attributes & Operational Considerations
Duration: 7 weeks  |  Credit Hours: 2
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Tax treatment of net operating losses, earnings and profits, property basis and other corporate attributes.
Elective Courses
ACCT 8030
Partnership Taxation
Duration: 7 weeks  |  Credit Hours: 2
Provides an in-depth study of the tax issues related to one of the central flow-through entities, the partnership. The increasing popularity of flow-through entities as an organizational form has made an understanding of the tax issues related to this type of entity an important area of study for tax professionals. Topics include capital formation, operations, transactions between the partner and the partnership, distributions, sales of partnership interests, and liquidation of the partnership.
ACCT 8036
International Taxation: Overview
Duration: 7 weeks  |  Credit Hours: 2
Addresses the taxation of foreign individuals or corporations receiving income from sources, or conducting business, in the United States. With the globalization of the economy, a greater number of taxpayers must consider the impact of international taxation. Topics include the sourcing of income, taxation of passive income, taxation of income connected to a U.S. trade or business, branch-level taxes, issues of foreign-owned U.S. corporations, income tax treaties, and transfer pricing. Examines sourcing of income, allocation and apportionment of deductions, foreign tax credits, taxation of U.S. citizens and residents abroad, controlled federal corporations, passive foreign investment companies, foreign currency translations and transactions, and special entities.
ACCT 8037
Consolidated Tax Return Issues
Duration: 7 weeks  |  Credit Hours: 2
This course covers the federal tax treatment of consolidated groups. It will cover the intricacies of IRC section and regulations 338 including 338(h)(10) as well as intercompany transactions, loss disallowance rules, limitations regarding the utilization of “purchased” net operating losses, carryovers of NOL's and other attributes related to NOL's. Additional topics will include planning opportunities unique to consolidated groups, stock basis calculations and elections that are available to consolidated groups.
ACCT 8041
S Corporations
Duration: 7 weeks  |  Credit Hours: 2
Topics include: Income tax treatment of S Corporations and their shareholders, built-in gains tax and excess net passive income tax; operating and distribution rules, shareholders basis, NOL pass-through rules; formation, reorganizations, QSUBS, and state income tax consequences.
ACCT 8044
State and Local Taxation
Duration: 7 weeks  |  Credit Hours: 2
Addresses the most common types of taxes imposed by state and local governments. Examines state and local income, sales, and excise, property, and city taxes. Emphasis is on the underlying Page 4 of 5 principles governing the application of each type of tax and the interrelationships where they exist.
ACCT 8040
Federal Tax Planning and Research – 1
Duration: 7 weeks  |  Credit Hours: 1
This capstone course is the first in a series of four courses designed to provide a guided, in depth income tax research project. Research in Tax 1 requires the identification of a research topic and specific tax issues to be approved by the graduate faculty, identification of a mentor (senior level associated at the student’s organization or graduate faculty member) and submission of a paper outlining the research project.
ACCT 8050
Federal Tax Planning and Research – 2
Duration: 7 weeks  |  Credit Hours: 1
This capstone course is the second in a series of four courses designed to provide a guided, in depth income tax research project. Research in Tax 2 requires the identification of primary, secondary and other research sources that will be used to support conclusions, the documentation of a process of research, the identification of preliminary conclusions, the submission of a research document including sources to be used in the rough draft and the final research paper.
ACCT 8060
Federal Tax Planning and Research – 3
Duration: 7 weeks  |  Credit Hours: 1
This capstone course is the third in a series of four courses designed to provide a guided, in depth income tax research project. Research in Tax 3 requires the submission of a rough draft of the research project including proper citations in research paper format.
ACCT 8070
Federal Tax Planning and Research – 4
Duration: 7 weeks  |  Credit Hours: 1
This capstone course is the fourth in a series of four courses designed to provide a guided, in depth income tax research project. Research in Tax 4 requires the submission of the final research project including proper citations in research paper format.
ACCT 8093
Accounting for Income Taxes
Duration: 7 weeks  |  Credit Hours: 2
To provide students with comprehensive coverage of the requirements and planning issues related to accounting for income taxes. We will cover the preparation of tax provisions of varying complexity and discuss the financial reporting and tax aspects of this complex process. We will also analyze published financial statements to explore how well companies adhere to the requirements of FAS 109.
ACCT 8039
International Taxation: Special Topics
Duration: 7 weeks  |  Credit Hours: 2
Addresses US tax issues associated with doing business outside the US. US multi-national companies face a complex system of tax compliance, and this course may explore the following issues: the worldwide nature of US taxation and Entity Classification, concepts related to Foreign Tax Credits and basic credit calculations, concepts related to Controlled Foreign Corporations - Earnings and Profits and Tax Pools, Subpart F Income - Foreign Personal Holding Company Income and Foreign Based Company Income, basic concepts in Transfer Pricing, Outbound Transfers of Foreign Assets - IRC §367(a) and (d).

Request Information

Degree Program of Interest
How did you hear about us?
All fields required.
Call us at 877-588-3301