TAX 250Federal Income Taxation I3
Area of Knowledge (AOK) 3 Open Elective and/or Civic Engagement (CE/AOK I) 3
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Type
- course
- Edition
- 2022-2023
- Source
- catalog.pace.edu
Pace University · Courses
TAX
30 courses with the subject TAX, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
TAX 311Federal Income Taxation II3
CPA Review Courses: (Non-credit) Required
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Type
- course
- Edition
- 2022-2023
- Source
- catalog.pace.edu
TAX 313Federal Corporate Taxation
- Subject
- TAX
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 314Federal Taxation of Flow-Through Entities
- Subject
- TAX
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 315Federal Tax Practice, Procedure and Research3
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 327State and Local Taxation
- Subject
- TAX
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 328International Taxation
- Subject
- TAX
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 394Taxation Internship
Total Credits 15
- Subject
- TAX
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 503Fundamental Concepts of Taxation2
Analysis of fundamental concepts of income taxation pertaining to individuals, partnerships, corporations, estates and trusts, exemptions and deductions.
- Subject
- TAX
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-graduate
- Source
- catalog.pace.edu
TAX 504Sales and Exchanges of Property2
Required Specialization Courses (17 credits)
- Subject
- TAX
- Credits (min)
- 2
- Credits (max)
- 2
- Type
- course
- Edition
- 2022-2023-graduate
- Source
- catalog.pace.edu
TAX 600Independent Study in Taxation (Graduate)1-9
- Subject
- TAX
- Credits (min)
- 1
- Credits (max)
- 9
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023
- Catalog
- 2022-2023 Undergraduate Catalog
- Source
- catalog.pace.edu
TAX 600CIndependent Study in Taxation (Graduate) (C)1-9
- Subject
- TAX
- Credits (min)
- 1
- Credits (max)
- 9
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023
- Catalog
- 2022-2023 Undergraduate Catalog
- Source
- catalog.pace.edu
TAX 612Taxation of Entities for Accountants3
Examines essential federal taxation issues for corporations, partnerships, estates and trusts. Topics include corporate organizations, operations, distributions, reorganizations and liquidations. S corporations and partnerships are examined and contrasted. Income and estate and gift taxation of estates and trusts are discussed.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 625Tax Practice, Procedure and Research3
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 627Advanced Concepts of Taxation3
Covers concepts and problems basic to different areas of taxation, such as the interrelationship of taxes, tax minimization principles, characteristics of taxable entities, the assignment or transfer of income, tax accounting principles and valuation problems.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 633Taxation of Employee Benefits
- Subject
- TAX
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 634Tax Problems of Engaging in Interstate Commerce3
Covers state and local tax problems, controversies and planning strategies of companies conducting business in multiple jurisdictions. Types of taxes discussed include income/franchise, gross receipts, license, and sales and use tax. Emphasizes tax problems associated with interstate and foreign commerce, audit issues and techniques employed in the major jurisdictions to minimize a company’s effective tax liability (such as separate accounting or combined reporting), and state and local tax developments throughout the country.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 636International Taxation I3
Introduces graduate tax students to U.S. tax law rules of international transactions and operations. Resident and non-resident alien status and consequences and inversions and expatriated entities are described. Discusses rules for determining the sources of income, allocation and apportionment of income, transfer pricing and the foreign tax credit.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 637International Taxation II3
Describes advanced concepts of U.S. and foreign tax law rules of international transactions and operations. Includes discussion of controlled foreign corporations, income effectively connected with U.S. business, tax withholding at source, FIRPTA, branch profits tax, section 367, foreign currency transactions and tax treaties.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 639Tax Accounting3
Contrasts the difference between tax accounting and business accounting in the area of cash, accrual and installment reporting. It will also cover accounting periods, accounting methods, permissible changes and required adjustments in accounting methods, and inventory valuation. Restrictions/Requirements: Not open to students who have completed TAX 636
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 642Estate Planning I3
An examination of the fundamental principles of estate and gift taxation, including taxable transfers, allowable deductions and credits, together with an analysis of the estate tax return and audit procedure and an introduction to planning techniques.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 643Estate Planning II3
An intensive consideration of the techniques of estate planning through lifetime and testamentary transfers and the use of post-mortem options. Also considered are valuation problems, intra-family transfers, income in respect of decedent property, grantor trusts, charitable remainder and charitable lead trusts, private foundations and other income, estate and gift tax techniques available in the planning of estates.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 646Tax Problems of Partnership Organizations3
Analyzes problems affecting organization and operations of partnerships; partners' withdrawals during lifetime, death or dissolution; sale or exchange or partnership interests; limited and family partnerships; and related estate tax problems.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 652Taxation of Securities and Financial Instruments3
Covers the rules governing the taxation of securities and financial instrument transactions entered into by individual and entities. The tax treatment of security, commodity and other financial instrument transactions are covered, with special emphasis placed upon transactions in stock, options, futures, foreign currencies and derivatives. The wash sale, straddle rules and other non-recognition rules are covered, as are the original issue and market discount rules.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 653Seminar in Taxation3
: In-depth coverage of issues, emerging practices and problems facing tax professionals. Topics presented are at the department’s discretion and can vary from semester to semester. Representative topics include: tax law principles for consolidated tax return groups, tax legislative reform, and tax treatment of exempt organizations. Chairperson approval required
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 653ASeminar in Taxation: Taxation of Not-for-Profit Organizations3
This Course will introduce students to the operation and taxation of the not-for-profit organization. It considers the policy questions associated with exempting organizations from liability for income taxes together with permitting donors to claim tax deductions for their contributions. Both tax-exempt organizations treated as public charities and those treated as private foundations will be studied. The applicability of the unrelated business income tax on both organizations is reviewed. The annual Form 990 tax return of the exempt organization is also examined. Finally, the various state level charitable solicitation reporting and disclosure laws are considered - with particular emphasis on the NYS Charities Bureau. If time permits, current developments will also be covered. Chairperson approval required.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023
- Catalog
- 2022-2023 Undergraduate Catalog
- Source
- catalog.pace.edu
TAX 655Application of Technologies in Corporate Taxation3
Applies advanced technologies to corporate taxation, including use of artificial intelligence, programming, Excel, and visualization software in corporate taxation. Considers transfers on organizing a corporation, dividend distributions, stock redemption, partial liquidations, sub chapter S corporations and the accumulated earnings tax and the application of technologies to each to each of these areas.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023
- Catalog
- 2022-2023 Undergraduate Catalog
- Source
- catalog.pace.edu
TAX 656Advanced Corporate Income Taxation I3
Considers transfers on organizing a corporation, problems in corporate capitalization, dividend distributions, stock redemptions, partial liquidations, subchapter "S" corporations and the accumulated earning tax.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 659Advanced Corporate Income Tax II3
Considers acquisitive and divisive corporate reorganizations; triangular reorganizations; liquidations; carryover of tax attributes and limitations thereon; special attention is paid to tax and non-tax problems and their solutions.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
TAX 696QResearch Project3
Research project under the direction of the Instructor applying the principles studied in Research Methodology I. Chairperson approval required.
- Subject
- TAX
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- credits
- Type
- course
- Edition
- 2022-2023-undergraduate
- Source
- catalog.pace.edu
Source: Pace University's catalog, linked per course · table learning_unit · CourseShelf publish 61