Master of Science in Taxation
The Master of Science in Taxation program provides an integrated program of study that serves to build in its students the foundation for exceptional performance and leadership in the field of taxation. Students admitted to the program are presumed to aspire to attain the highest levels of responsibility in their firms, businesses and organizations by adding value through technical competencies; analytical, communications and interpretive skills; and leadership to their clients or organizations.
The program is designed to provide students with a high level of specialized knowledge in the field of taxation, an understanding of the ethical issues in taxation profession, the ability to research complex issues in taxation, and the analytical, communications and interpretive skills necessary to succeed as at tax professional.
Individuals with an MBA degree or students currently enrolled in the MBA program may have up to six MBA courses count toward the requirements of the Master of Science in Taxation degree. The exact number of courses that can be double-counted in this manner depends upon the specific content and age of coursework.
Undergraduate courses in financial accounting, tax treatment of individuals and property transactions, and tax treatment of corporations and partnerships are required. If these courses were not taken as an undergraduate, they will be added to the list of required courses. Students should also have an adequate background in calculus, statistics and have basic computer skills.
Curriculum
Students complete the MS in Taxation degree by taking 12 courses. Of these, the five required courses are:
- ACC 558 Tax Research
- ACC 560 Taxation of Corporations and Shareholders
- ACC 565 Tax Accounting, Periods and Methods
- ACC 566 Federal Income Tax Procedures
- ACC 598 Seminar in Current Problems in Taxation
Students must choose three electives in the Tax area from among the courses listed below. Lastly students must complete four additional electives in conjunction with an advisor or the program administrator.
- ACC 559 Topics in Individual and Corporate Taxation
- ACC 561 Corporate Reorganizations
- ACC 562 Consolidated Returns
- ACC 563 Partnerships
- ACC 564 Transactions in Property
- ACC 567 International Aspects of U.S. Taxation
- ACC 568 Taxation of Closely Held Corporations
- ACC 569 Concepts of Deferred Compensation
- ACC 570 Concepts of State Income Taxation
- ACC 571 Estate and Gift Taxation
- ACC 572 Concepts of State Property and Transaction Taxation
- ACC 573 Income Taxation of Estates, Trusts and Decedents
- ACC 574 Estate Planning
- ACC 576 Valuation Practices
- ACC 577 Taxation of Financial Products and Market Participants
- ACC 581 Taxation of Real Estate
- ACC 582 Advanced Concepts in International Taxation
- ACC 591 Tax Exempt Organizations
- ACC 798 Special Topics in Taxation
Program Director
Professor Ronald Marcuson
E-mail: rmarcuso@depaul.edu
Phone: 312/362-7207
Contact Us
School of Accountancy & Management Information Systems
1 East Jackson Boulevard
Chicago, Illinois 60604-2287
Phone: 312/362-8770
Fax: 312/362-6208
E-mail: accountancy@depaul.edu