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Important Announcement: Admissions to the MS Tax program will be closed to part-time students at the end of Winter Quarter 2008. Admissions for full-time students will be closed at the end of Summer Quarter 2008. All students must complete the program by the end of Summer Quarter 2009, because University budget cuts are forcing the suspension of this program. Please contact the program director with your questions.
All candidates must complete the twelve courses (48 quarter credits) listed below:
| Course |
Course Title |
Credits |
| Required Taxation Courses (8 courses): |
| 22 ACCT 831 |
Corporate Tax I |
4 |
| 22 ACCT 832 |
Corporate Tax II |
4 |
| 22 ACCT 836 |
International Taxation |
4 |
| 22 ACCT 841 |
Taxation of Subchapter S Corporations |
4 |
| 22 ACCT 843 |
Advanced Individual Income Taxation |
4 |
| 22 ACCT 846 |
Corporate Tax III |
4 |
| 22 ACCT 872 |
Federal Tax Planning & Research |
4 |
| 22 ACCT 840 |
Research in Taxation |
4 |
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|
32 |
| Free Electives (4 courses) |
16 |
| Total Credits |
|
48 |
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Free electives can be graduate courses in taxation or accounting or other graduate-level courses offered at the University of Cincinnati. All non-tax elective courses are subject to approval by the Program Director.
The following Taxation Electives are offered on demand (minimum enrollment required): |
| Course |
Course Title |
Credits |
| 22 ACCT 830 |
Partnership Taxation |
4 |
| 22 ACCT 833 |
Estate and Gift Tax |
4 |
| 22 ACCT 838 |
Deferred Compensation & Employee Benefits |
4 |
| 22 ACCT 842 |
IRS Tax Practice and Procedure |
4 |
| 22 ACCT 844 |
State and Local Taxation |
4 |
A maximum of 8 credit hours of relevant graduate course work completed at other AACSB accredited institutions may be transferred to UC, subject to the approval of the Program Director.
Final Evaluation Requirements
The Graduate School requires an individual evaluation process as a culmination of the course work in every Masters program at the University of Cincinnati. This requirement will be met by researching a tax question and writing up the results as a 10-page paper, as part of the Research in Taxation course (22 ACCT 840). The requirements for this course are as follows:
22 ACCT 840, Research in Taxation fulfills the final experience requirement for the MS Taxation degree. The final experience for the MS Taxation degree requires that the student demonstrate adequate tax research and writing skills. The student demonstrates these skills by completing a research paper, 10 pages long, on a current tax issue.
The student chooses the research paper topic, subject to approval by the instructor. The topic should be a tax issue of current interest to practitioners and/or academics. Generally, an issue of current interest to practitioners and/or academics will be an issue that is unresolved in the Code or the courts. A proposal on the topic of 1-2 pages, which includes an abstract and an outline, must be submitted to the instructor for approval.
After the topic has been approved, the student will prepare and submit a first draft of the paper. The instructor will review the first draft and return it to the student with comments for improvement. After making revisions to the paper, the student submits the final draft of the paper. The instructor may suggest additional revisions and return the paper to the student at this time, or the instructor may accept the paper and assign a grade based on the final paper.
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