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Merrick School of Business

M.S. in Taxation Program Courses

Program Courses

Fred Brown, program director and associate professor of law / fbrown@ubalt.edu / 410.837.4537.

Foundation Coursework [0 - 27 credits]

  • Accounting Foundation Courses

    Note: To meet accounting undergraduate equivalency requirements, students may be required to complete some or all of the courses listed below. A maximum of 27 credits of the Foundation Coursework (Accounting and Business Prep Courses) may be waived.

    Foundation Course "Waivers": Information pertaining to course waivers can be viewed on the UB/Towson MBA website.

    ACCT



    505



    Accounting Essentials (1.5 cr) -or- ACCT 201 and ACCT 202
    Prerequisite: grad standing


    ACCT

    405

    Income Taxation (3 cr)
    Prerequisite: ACCT 505  -or- ACCT 201 and ACCT 202

    ACCT

    510

    Intermediate Accounting I (3 cr) -or- ACCT 301
    Prerequisite: ACCT 505

    ACCT

    511

    Intermediate Accounting II (3 cr) -or- ACCT 302

    ACCT

    512

    Auditing plus Accounting Information Systems (3 cr) -or- ACCT 317 and ACCT 401

    ACCT
    513
    Intermediate Accounting III / Advanced Accounting (3 cr)
    -or- ACCT 310 and ACCT 403

    ACCT
    306
    Cost Accounting (3 cr) ACCT 605 Performance Management and Accounting (3) may be used to satisfy
  • Non-accounting Foundation Courses

    ECON

    505

    MicroEconomics (1.5 cr) 

    ECON

    506

    MacroEconomics (1.5 cr)

    FIN

    505

    Essentials of Finance (1.5 cr) 

    OPRE

     505

    Fundamentals of Statistics (1.5 cr) 

    OPRE  506
    Managerial Statistics (1.5 cr) 

     

Degree Requirements [30 credits]

  • Required Taxation Courses [21 credits]


    TAXA



    650



    Tax Research and Writing (3 cr)


    TAXA

    651

    Fundamentals of Federal Income Taxation I (3 cr)

    TAXA

    652

    Corporate Taxation (3 cr)

    TAXA

    653

    Partnership Taxation (3 cr)

    TAXA

    654

    Tax Practice and Procedure (3 cr)

    TAXA
    655
    Tax Policy (3 cr)

    TAXA
    678
    Fundamentals of Federal Income Taxation II (3 cr)
  • Elective Taxation Courses [9 credits]

    Choose from the following offerings.
    TAXA

    660

    Estate and Gift Taxation (3 cr)

    TAXA

    662

    Foreign Taxation (3 cr)

    TAXA

    663

    Qualified Pension and Profit-Sharing Plans (3 cr)

    TAXA
    664
    Executive Compensation (2 cr)
    TAXA

    665

    Tax Exempt Organizations (2 cr)

    TAXA

    667
    Estate Planning (3 cr)

    TAXA

    668

    Business Planning (3 cr)

    TAXA

    670

    Income Taxation of Estates and Trusts (3 cr)

    TAXA

    671

    Corporate Reorganizations (3 cr)
    TAXA

    672

    State and Local Taxation (3 cr)

    TAXA

    674

    Consolidated Corporations (2 cr)

    TAXA

    675

    Advanced Real Estate Taxation (2 cr)

    TAXA

    679

    Welfare Benefit Plans (2 cr)

    TAXA

    680

    Advanced Qualified Pension and Profit-Sharing Plans (3 cr)

    TAXA

    682

    Bankruptcy Taxation (2 cr)

    TAXA

    683

    Basics in Financial Planning (3 cr)

    TAXA

    684

    S-Corporations (1 cr)

    TAXA

    799

    Independent Study (1-2 cr)