Taxation, MS

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The MS in Taxation program is designed to provide a broad background in tax law. The program can be tailored to meet the needs of certified public accountants and attorneys. Individuals who need to complete the 150-semester hour requirement in order to be eligible to take the CPA examination may major in taxation rather than accounting.

Requirements for MS Programs

Residency Requirements

Residency workshops cover library information resources, calculus for business applications, information technology, and statistics for business applications respectively. Full-time students must complete them during the first semester in which they begin. Part-time students must complete them within the first two semesters. Documentation of completion must be submitted to the Graduate Programs Office in order for students to register for the subsequent semester. The calculus for business applications, information technology, and statistics for business applications workshops may be satisfied through previous equivalent undergraduate or graduate course work taken within a specific time frame with a B or better grade at an accredited college or university or through satisfactory performance on a proficiency examination administered by the appropriate department within the Frank G. Zarb School of Business . Students will receive with their letter of admission information about which residency requirements, if any, have been met through prior course work.

The following resource is required of all students:

MBA 207R - First Semester Graduate Business Student Self-Study in Library Resource Utilization Semester Hours: No credit

The following Workshops may be required depending upon academic preparation: (No credit)

MBA 202W - Information Technology Semester Hours: No credit
MBA 203W - Calculus for Business Applications Semester Hours: No credit
*(Students enrolled in the MS programs in accounting , taxation and marketing are not required to take this workshop.)
MBA 204W - Statistics for Business Applications Semester Hours: No credit

*English Proficiency Requirement is for international students

In addition, newly admitted international students are required to take an English placement exam during fall and spring orientation. The exam consists of a short writing task on a topic of general interest and a standardized test including listening comprehension, grammar and reading comprehension. Results are reviewed by the Hofstra English Language Program (ELP) faculty, who make the decision if students must take ELP 235 (2.0 s.h.). All international students who are placed in ELP 235 (2.0 s.h.) must complete the course during the first semester in which they begin an MBA/MS program and must receive a grade of P (Pass). ELP 235 (2.0 s.h.) will carry no degree credit. A fee equivalent to 2.0 s.h. is charged for this course. A grade of P (pass) is required or the course has to be repeated the following semester. The same fee equivalent will be charged for the repeated course.

Program Requirements - Semester Hours: 30

The following program requirements may be modified based upon a student’s prior academic course work. Previous course work is evaluated by the Graduate Programs Office of the Frank G. Zarb School of Business upon a student’s admission.

See Requirements for MS Programs (above).

TAX 220 - Tax Practice and Procedures Semester Hours: 3
TAX 221 - Income Tax Problems of Partnerships Semester Hours: 3
TAX 222 - Federal Income Taxation of the Corporation and Its Shareholders Semester Hours: 3
TAX 227 - Taxation of International Transactions Semester Hours: 3
TAX 228 - Tax Research Semester Hours: 3
TAX 309 - Research Seminar Semester Hours: 3
Four business electives, including at least two taxation electives, selected under advisement*, 12 s.h.

*Students in the BBA Accounting/MS Taxation joint degree program may use the following procedure to apply up to three graduate-level courses toward both the BBA and the MS in Taxation requirements. Students may apply TAX 228 to both the MS in Taxation program requirements and to three semester hours of undergraduate business or free elective requirements. In addition, students may apply any two of the following five graduate courses as both business electives in the MS in Taxation program and in lieu of certain required courses in the undergraduate accounting major: ACCT 208 for ACCT 135, ACCT 215 for ACCT 144, ACCT 233 for ACCT 133, ACCT 234 for ACCT 134, and ACCT 242 for ACCT 125. Students who follow this procedure must seek advisement to ensure that they complete a minimum of 150 total semester hours, at the graduate or undergraduate level, and comply with state licensing requirements, after applying nine credits to both the BBA and MS programs.

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