Graduate Programs

  

Student Link

Graduate Tax Program Curriculum Prerequisite and Corequisite List

Fall 2014/Spring 2015/Summer 2015

Required Courses

Pre or Corequisite

LAW TX 901 Federal Income Tax I Pre or co-requisite: None
LAW TX 902 Federal Income Tax II Pre or co-requisite: Federal Income Taxation I
LAW TX 930 Partnership Tax I Pre or co-requisites: Federal Income Taxation I and Federal Income Taxation II
LAW TX 907 Tax Practice and Procedure Pre or co-requisite: None
LAW TX 933 Introduction to Corporate Tax Pre or co-requisites: Federal Income Taxation I and Federal Income Taxation II
LAW TX 961 Federal Income Taxation Pre or co-requisite: None (This course is 4 credits and covers Federal Income Tax I & Federal Income Tax II)
LAWTX 966 Tax Practice Procedure and Standards Pre or co-requitiste: None (This is 4 credits and covers Tax Practice & Procedure as well as an ethics component).

- JD 889 Introduction to Federal Income Taxation substitues for LAWTX 901 Federal Income Taxation I & Federal Income Taxation II

 
- JD 887 Taxation of Corporations and Shareholders substitues for LAWTX 933 Introduction to Corporation Taxation and LAWTX 924 Corporate Reorganizations  

Elective Courses

Pre or Corequisite

LAW TX 904 Estate and Gift Taxation Pre or co-requisite:None
LAW TX 905 Pensions and Profit Sharing Plans Pre or co-requisite:None
LAW TX 906 International Tax I Pre or co-requisite: Federal Income Taxation I
LAW TX 913 Tax Accounting Pre or co-requisites: Federal Income Taxation I, but knowledge of financial accounting is not necessary.
LAW TX 914 Standards and Responsibilities in Tax Practice Pre or co-requisite:None
LAW TX 917 Taxation of Financial Products: Policy and Theory Pre or co-requisites: Federal Income Taxation I and Federal Income Taxation II
LAW TX 918 Life Cycle of a Business Venture Pre or co-requisites: Federal Income Taxation I, Federal Income Taxation II, Introduction to Corporate Tax and Partnership Tax I
LAW TX 920 Tax Aspects of Buying and Selling a Business Pre or co-requisites: Federal Income Taxation I and Federal Income Taxation II
LAW TX 921 RICs, REITs and REMICS Pre or co-requisites: Introduction to Corporate Tax and Partnership Tax I
LAW TX 924 Corporate Reorganizations Prerequisite: Introduction to Corporate Tax
LAW TX 925 Executive Compensation Pre or co-requisite:None
LAW TX 926 Exempt Organizations Pre or co-requisite: Federal Income Tax I
LAW TX 928 State and Local Taxation Pre or co-requisite: Federal Income Taxation I
LAW TX 932 Consolidated Corporations Prerequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Corporate Tax, or equivalent experience.
LAW TX 934 Estate Planning: Advanced Prerequisites: Estate Planning, Estate and Gift Taxation Recommended: Taxation of Trusts and Fiduciaries
LAW TX 935 Estate Planning Pre or co-requisites: Federal Income Taxation I and Estate and Gift Taxation
LAW TX 936 Taxation of Bankruptcies and Workouts Pre or co-requisites: Introduction to Corporate Tax and Partnership Tax I
LAW TX 937 Taxation of Trusts and Fiduciaries Prerequisite: Federal Income Taxation I
LAW TX 939 International Tax II Pre or co-requisite: Tax Aspects of International Business or International Tax I
Prerequisite: JD 918 International Tax
LAW TX 940 Partnership Tax II Prerequisites: Federal Income Taxation I, Federal Income Taxation II, Partnership Tax I
LAW TX 944 Structuring Intellectual Property Prerequisite: Tax Aspects of International Business or International Tax I
Recommended: Taxation of Intellectual Property
LAW TX 949 Taxation of Financial Products: Principles and Applications Pre or co-requisites: Federal Income Taxation I and Federal Income Taxation II.
LAW TX 950 Tax Aspects of Charitable Giving

Pre or co-requisite: None. Recommended: Federal Income Taxation I, Federal Income Taxation II and Estate and Gift Taxation

LAW TX 951 US Transfer Pricing

Pre or co-requisite: None. Students are not allowed to enroll TX 951 and TX 954, they must choose one or the other
LAW TX 952 EU VAT Pre or co-requisite: None
LAW TX 953 Inbound International Taxation Pre or co-requisite: Federal Income Taxation I. Recommended: Tax Aspects of International Business or International Tax I
LAW TX 954 US Transfer Pricing: Comparative Intangibles Pre or co-requisite: None. Students are not allowed to enroll in TX 954 and TX 951, they must choose one or the other.
LAW TX 955 Taxation of Intellectual Property Pre or co-requisite: None
LAW TX 958 International Estate Planning Pre or co-requisites: Estate and Gift Tax, Estate Planning
LAW TX 959 Making Tax Law Pre or co-requisite: None
LAW TX 960 Executive Compensation: Advanced Pre or co-requisites: Executive Compensation, or demonstrate ability beyond a basic level of knowledge in this subject area.
LAW TX 968 Tax and Technology Pre or co-requisite: None

LAW TX 974 Gratuitous Transfer Taxation

Pre or co-requisite: Federal Income Taxation I
LAW TX 975 Estate Planning & Drafting Pre or co-requisite: The student should have taken a basic course in Wills & Trusts during his/her J.D. program or have had some experience in this area.
LAW TX 976 International Tax I Pre or co-requisite: Federal Income Taxation I
LAW TX 977 Elder Law Pre or co-requisite: None
LAW TX 978 FASB 109, FIN 48 and SOX 404 Pre or co-requisite: None
LAW TX 979 Transfer Pricing Technology Pre or co-requisite: None