Jun 26, 2024  
2010-2011 Graduate Studies Bulletin 
    
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2010-2011 Graduate Studies Bulletin [ARCHIVED BULLETIN]

**Course Information**

 

Taxation (TAX)
  

  • TAX 222 - Federal Income Taxation of the Corporation and Its Shareholders


    Semester Hours: 3
    Periodically
    Advanced coverage of income taxation of corporations, Subchapter S election and effect of distributions and redemptions on the corporation and its stockholders.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 223 - Federal Income Tax Aspects of Liquidations, Mergers and Reorganizations


    Semester Hours: 3
    Periodically
    Intensive study of Federal Income Tax treatment of corporate liquidations, reorganizations and divisions. Problems relating to collapsible corporations, affiliated groups, foreign corporations and foreign-sourced income are covered.

    Prerequisite(s)/Course Notes:
    TAX 222  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 224 - Estate and Gift Tax


    Semester Hours: 3
    Periodically
    Provisions of the Internal Revenue Code relative to estate and gift taxation are analyzed and interpreted in terms of the regulations and rulings of the Internal Revenue Service and court decisions. The New York State provisions relative to estate and gift tax are covered.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 225 - Deferred Compensation and Pension Plans


    Semester Hours: 3
    Periodically
    Law and regulations relating to employee pension, annuity, profit-sharing, stock bonus and bond purchase plans, including plans for self-employed individuals. The Federal Income Tax law with regard to deferred compensation procedures and plans, including stock options, both statutory and nonstatutory, and restricted stock payments are analyzed. In addition, the tax treatment of distributions from qualified plans are analyzed.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 226 - State and Local Taxation


    Semester Hours: 3
    Periodically
    Covers the tax aspects of state and local taxation, including income tax, sales tax, multi-state taxation, unitary tax issues, nexus, formulary apportionment and jurisdictional state tax concepts.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 227 - Taxation of International Transactions


    Semester Hours: 3
    Periodically
    Course explores issues in international taxation such as jurisdiction to tax, source rules for income and expense, foreign tax credit, controlled foreign corporations, foreign earnings exclusion, tax treaties, and other related international tax issues pertaining to ethical considerations. International taxation of individuals also addressed.

    Prerequisite(s)/Course Notes:
    ACCT 144 or 215  or 216  or TAX 222  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 228 - Tax Research


    Semester Hours: 3
    Periodically
    Examines the primary sources of the income tax law, including the Internal Revenue Code, and administrative and judicial interpretations. All research sources will be utilized, including electronic sources and the Internet.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 229 - Advanced Individual Tax Problems


    Semester Hours: 3
    Periodically
    Analysis of the latest court decisions and rulings related to individual taxpayers. In addition, issues related to the allocation of items of income and deductions, timing issues, accounting concepts and time value of money issues are covered.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 240 - Income Taxation of Estates and Trusts


    Semester Hours: 3
    Periodically
    Analyzes income taxation of estates and trusts and their beneficiaries, including computation of distributable net income, taxable income, taxation of simple and complex trusts, computation of income in respect of a decedent and preparation of estate and trust income tax returns.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 241 - Estate Planning


    Semester Hours: 3
    Periodically
    Analyzes general principles relating to estate planning, including lifetime gifting, marital planning, wealth transfers, estate freeze techniques, use of insurance in estate planning, generation skipping and charitable planning.

    Prerequisite(s)/Course Notes:
    TAX 224  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 242 - “S” Corporation and Advanced Corporate Tax Problems


    Semester Hours: 3
    Periodically
    Covers relevant technical issues surrounding the election of S corporation status, including the impact of the newest tax laws, IRS rulings and regulations affecting S corporations. Topics to be discussed include election, termination, revocation, built-in gains tax, and tax planning for the S corporation and its shareholders.

    Prerequisite(s)/Course Notes:
    TAX 222  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 243 - Exempt Organizations


    Semester Hours: 3
    Periodically
    Covers fundamental tax issues concerning not-for-profit entities, including the classification of the tax-exempt entities, filing requirements, unrelated business taxable income and maintenance of the not-for-profit status.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 244 - Current Developments in Taxation


    Semester Hours: 3
    Periodically
    Analyzes the latest court decisions and rulings related to corporations, partnerships, estates, trusts, and specialized tax entities.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 216  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 309 - Research Seminar


    Semester Hours: 3
    Periodically
    Supervised research in the field of taxation on an approved topic and the preparation of a formal paper. Students formulate a research question; determine the methodological approach; review prior work; and, where appropriate, specify the sample data and research techniques. An oral presentation of the paper is required at the conclusion of the semester.

    Prerequisite(s)/Course Notes:
    Completion of 21 s.h. of graduate course work in the area of concentration. Open only to matriculated M.S. in Taxation students.

Technology and Public Policy (TPP)
  

  • TPP 201 - Science, Technology and Society


    Semester Hours: 3
    Once a Year
    Course is designed to encourage systematic thinking about the intellectual, moral and social/political issues raised by the rapid growth of science and technology in the 20th century. Case studies examine ways in which cultural, economic, and technical elements shaped opportunities for social and political change. The imbedded science and technology are analyzed as well as the effects created by the technologies.

Writing (WRIT)
  

  • WRIT 201 - Practicum in the Teaching of Writing


    Semester Hours: 3
    Once a Year
    Application of theory and methodology. Work on specific lesson plans for teaching writing in the content areas. Lessons designed by class members are taught in their own instructional settings with feedback in the practicum. Flexibility in lesson planning is encouraged to meet the needs of students from varying linguistic and cultural backgrounds. Classroom observations are required.

    Prerequisite(s)/Course Notes:
    ELED 277  or SED 273 , or permission of instructor.
  
  
  
  

  • WRIT 210 - Writing and Reading Strategies for Graduate Students


    Semester Hours: 3
    Spring
    Designed to assist students in developing and improving writing and reading skills related to graduate study. Introduction to important aspects of language related to the connection between reading and writing. Guidance in the process of completing types of assignments essential to progress in graduate programs.

    Prerequisite(s)/Course Notes:
    Open to nonmatriculated graduate students and to graduate students in master’s, certificate, professional diploma and doctoral programs.
  
  
  

Writing Studies and Composition (WSC)
  
  

Public Relations (PR)
  

  • PR 260 - The Practice of Public Relations


    Semester Hours: 3
    Fall, Spring
    This course introduces students to the way that public relations functions within organizations, its impact on various publics, and its function within society. The history of the field as well as the theorists and practitioners that have shaped it will be explored. The various roles and responsibilities of the public relations specialist will be introduced with a close examination of media relations, employee relations, community relations, public affairs and cross-cultural relations.  

    Prerequisite(s)/Course Notes:
    JRNL 211 . Journalism students may not take this course on a Pass/Fail basis. Students not matriculating in the M.A. in Journalism Program  may take the course as a Pass/Fail elective.
  

  • PR 261 - Survey of Public Relations Issues


    Semester Hours: 3
    Fall, Spring
    This course will examine ongoing public relations case studies or current news stories, their contexts and the publics they involve, and analyze and critique the case studies and news stories from a professional public relations standpoint. A review of campaign strategy, media relations practices, and responses to the issues will be explored. A critical assessment of the various strategic approaches to these case studies/news stories provides the focus to evaluate the various objectives, strategies and tactics behind effective public relations campaigns and influencing public opinion.

    Prerequisite(s)/Course Notes:
    JRNL 211 . Journalism students may not take this course on a Pass/Fail basis. Students not matriculating in the M.A. in Journalism Program  may take the course as a Pass/Fail elective.



 

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