Master of Taxation

Course Descriptions

Entry into all 6000 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.)

MTAX 6400. Tax Research & Communication (3)  

Techniques in effective tax research, planning and communication. Also includes a discussion of tax policy.

MTAX 6410. International Taxation (3)

Principles of U.S. taxation applicable to inbound and outbound international transactions. Also covers issues related to international tax treaties.

MTAX 6420. Taxation of Gifts, Estates, & Trusts (3)  

Principles of estate & gift taxation and valuation. Also includes wills and intestate succession and income taxation of estates and trusts.  

MTAX 6425. Tax Practice, Procedure & Ethics (3)

Detailed study of tax procedure in the context of a tax practice. Also covers legal and ethical requirements applicable to tax practitioners and their clients in complying with tax laws.

MTAX 6430.  Advanced Individual Taxation (3)

In-depth coverage of advanced individual tax issues such as alternative minimum tax, loss limitations, real estate transactions, stock options, employment taxes, tax credits, charitable contributions, interest classification, related-party transactions, and timing of income/loss recognition. 

MTAX 6440. Exempt Entities and State & Local Taxation (3)

Nonprofit corporations, public charities, private foundations, excise taxes, unrelated business income, and compliance issues for tax-exempt entities. State income taxation, nexus, constitutional limitations, sales tax, excise tax, property tax, and other current state and local tax issues. 

MTAX 6450. Real Estate Taxation (3)

In-depth study and analysis of the taxation of real estate transactions. Covers topics such as like-kind exchanges, personal residences, real estate development, passive loss rules, involuntary conversions, casualty losses, and real estate investment trusts.

MTAX 6460. Advanced Corporate Taxation (3)  

Income taxation of corporations and shareholders. Includes in-depth analysis of tax issues related to corporate formations, operations, distributions and liquidations. Also covers the taxation of S corporations.

MTAX 6470. Advanced Partnership Taxation (3)  

Income taxation of partnerships and partners. Includes in-depth analysis of tax issues related to partnership formations, operations, distributions and liquidations. Also covers issues related to limited liability companies. 

MTAX 6480. Retirement Planning and Employee Benefits (3)  

Consideration of tax, insurance, investment and estate planning principles from a retirement perspective. Includes discussion of sources of retirement income and anticipated retirement expenses.

MTAX 6490. Mergers, Acquisitions and Consolidations (3)

In-depth coverage of advanced corporate tax topics such as tax-free corporate reorganizations, taxable stock acquisitions, taxable asset acquisitions, affiliated groups, consolidated returns, and corporate tax shelters. Recommended Prerequisite: MTAX 6460.

Click here for a link to the Weber State University Course Catalog.