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    Apr 28, 2024  
2019-2020 Catalog 
    
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2019-2020 Catalog [ARCHIVED CATALOG]

Course Descriptions

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Taxation
  

  • TA 328 Federal Income Taxation of Partners and Partnerships

    3 unit(s)
    Analyzes tax problems of the organization and operation of partnerships including the treatment of partnership distributions, withdrawal of a partner during his/her lifetime, dissolution of the partnership, sales or exchanges of partnership interests. Prerequisite(s): TA 330 . Cross-listed with and equivalent to: LLM 328.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 329 Tax Research and Decision Making

    3 unit(s)
    Examines the primary sources of income tax law, the IRC, and administrative and judicial interpretations. Analyzes the research process using both paper products as well as electronic resources. Practical written and computerized assignments will be completed using research tools to locate, understand and interpret primary source materials. This is a writing-intensive course. Students are required to take this course as one of the first two advanced program seminars in taxation.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 330 Property Transactions

    3 unit(s)
    Analyzes federal income taxation of property transactions, including definition and mechanics of property transactions, definition of capital assets, nonrecognition property transactions, including IRC Sections 121, 1031 and 1033; examination of the at risk and passive loss rules. Corequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 330.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 331 Taxation of Exempt Organizations

    3 unit(s)
    Analyzes and compares tax-exempt status under section 501(c) of the Code; sophisticated tax planning for charitable contributions; the use of charitable remainder and lead trusts, charitable gift annuities, bargain sales, charitable contributions as a tax shelter; private foundation excise tax problems; unrelated business income problems; special problems and international philanthropy. Prerequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 331.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 332 State Tax Research, Practice and Procedure

    3 unit(s)
    Covers the state tax structure applied to all taxpayers, as well as various sources of law in California (and other states). Also covers resources available to locate state tax law on various matters. Examines state tax practice, states that require registration to prepare tax returns and that regulate tax return preparers. Discusses state ethical procedures and rules dealing with such issues as client confidentiality, privileged communication, malpractice and the unauthorized practice of law. Also covers state tax procedure including constitutional authority to tax, limitations on imposing taxes (versus fees) and administrative provisions governing rulemaking. Examines state filing requirements, estimated tax payments and amended returns. Discusses statute of limitations and the audit process, as well as unique state penalties and reporting requirements. Prerequisite(s): TA 318  or equivalent Cross-listed with and equivalent to: LLM 332.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 333 Consolidated Return Regulations

    3 unit(s)
    Explores the consolidated tax return regulations, including their conceptual framework, authority and history; eligibility to file; computation of consolidated and separate taxable income; intercompany transactions, attribute limitation rules; consolidated basis adjustments, ELA’s, and the unified loss rules. An emphasis will be placed on how these rules impact acquisition planning. Prerequisite(s): TA 322A . Cross-listed with and equivalent to: LLM 333.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 334 Estate Planning

    3 unit(s)
    Examines selected topics in estate planning, including general legal principles relating to estate planning, including a review of relevant, legal documents; lifetime gifting, including utilization of the annual exclusion and alternative forms of wealth transfer; marital deduction planning, including quantifying the deduction through partial QTIP elections, utilization of the TPT credit, and the use of formula clauses; gifts to charity, including the use of both outright and split-interest gifts; the use of life insurance in estate planning; planning for generation skipping transfers; advising elderly clients; and post mortem planning. Prerequisite(s): TA 325 . Cross-listed with and equivalent to: LLM 334.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 336 Introduction to Data Analytics for Tax

    3 unit(s)
    Accounting and Tax professionals are increasingly expected to use analytics to reduce tax burdens, improve business operations. and enhance audit analysis and procedures. This course takes a hands-on approach to demonstrating how data analytics is used by accounting and tax professionals in forecasting, financial reporting, and modeling the regulatory impact on the tax and accounting aspects of business operations. Students will have the opportunity to practice using popular data analytics tools in both audit and tax settings. Cross-listed with and equivalent to: ACCTG 336 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 337 Individual Retirement Plans and Distributions

    3 unit(s)
    Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS and IRAs, including various methods of distribution at age 70 1/2, naming of individuals or trusts as beneficiaries, marital deduction and non-citizen spouse issues, comparison of deferral and payment of benefits during life, and after death, with emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs. Prerequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 337.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 338 Tax Timing

    3 unit(s)
    Examines issues related to the allocation of items of income and deduction to the proper taxable year, including adoption of tax year end; definition of method of accounting; the annual accounting concept; cash, accrual and installment methods of accounting; time value of money; and the Uniform Capitalization Rules. Corequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 338.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 339 Automation and Innovative Technologies

    3 unit(s)
    Advancements in technology are reshaping the very nature of work and management for all aspects of business enterprise. This course will explore the use of innovative technologies in the automation of business processes to increase operational efficiency and improve the quality of data used to drive decision making. Topics discussed in this course include cloud-based computing, machine learning, artificial intelligence and robotic process automation. Students will apply concepts from this course in practical hands-on assignments using select cloud-based and robotic process automation software. Cross-listed with and equivalent to: ACCTG 339 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 342 Tax Litigation

    2 unit(s)
    After analyzing litigation procedures and rules, students apply them to model cases through pleadings, discovery, pretrial motions, settlement conferences, stipulations, trial strategies, briefs and memoranda, oral arguments, evidentiary hearings. Corequisite(s): TA 319 . Cross-listed with and equivalent to: LLM 342.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 344 Federal Income Taxation of Trusts and Estates

    3 unit(s)
    Analyzes taxation of trusts and estates and their creators, beneficiaries and fiduciaries, including computation of distributable net income and taxable net income, taxation of simple and complex trusts, operation of “throwback” rules, computation of income in respect of a decedent, preparation of the last return for a decedent and the returns of trusts and estates from inception through termination. Prerequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 344.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 346K Washington State and Local Taxes

    3 unit(s)
    Examines the application of the excise taxes with an emphasis on state and local taxes in Washington state. Examines the legal authority for state excise taxes. Reviews sales, use and business activity taxes in specific industries and transactions. We will give special attention to the local business doing all or a portion of its business in other states and the accountability of out-of-state business for collecting state taxes, including apportionment formulae and recent developments. We will also cover some transactional taxes (i.e. transaction taxes and sin taxes). Cross-listed with and equivalent to: LLM 346K.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 347 State Sales & Use Tax

    3 unit(s)
    Sales, use, excise, and gross receipts taxes are forms of indirect taxes that states and localities use to generate income.  This course analyzes the constitutional and governmental limitations on a state’s ability to impose a tax on the sale of goods and services. Topics covered include marketplace facilitators, state compliance burden and procedures, economic nexus rules, interstate purchases and sales, leasing, construction, and technology transfers.

      Prerequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 347.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350A Taxation of Foreign Persons with US Activities

    3 unit(s)
    Examines business and investment transactions by nonresident alien individuals and foreign corporations earning income in the United States (inbound transactions) including: residence for income taxation, sources of income, sources and allocation of deductions, US taxation of passive income by nonresident aliens and foreign corporations, the branch profit tax and gains of foreign taxpayers from the sale of US Real Property. Prerequisite(s): TA 321 . Cross-listed with and equivalent to: LLM 350A.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350B Taxation of US Persons with Foreign Activities

    3 unit(s)
    Covers US taxation of foreign operations by US individuals and corporations including an in-depth analysis of the foreign tax credit, controlled foreign corporations, passive foreign investment companies, foreign sales corporations and foreign currency transactions. Prerequisite(s): TA 321 . Cross-listed with and equivalent to: LLM 350B.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350C Income Tax Treaties

    3 unit(s)
    Focuses on the role, function and uses of income tax treaties. Examines the general aspects of treaties (policy, legal authority and negotiation), the interpretation of treaties, and a detailed examination of the terms of the US Model Income Tax Convention, the OECD Model Tax Convention, the United Nations Model Double Tax Convention between Developed and Developing Countries, as well as selected provisions of current United States treaties in force. Topics include taxation of investment income (i.e. interest, dividends and capital gains), taxation of license fees and royalties, treaty shopping; limitation of benefits, permanent establishment; taxation of the income of natural persons (i.e. personal services), allocation of income between related parties, non-discrimination toward foreigners and recent treaty developments. Cross-listed with and equivalent to: LLM 350C.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350D Transfer Pricing

    3 unit(s)
    Provides an in-depth coverage of inter-company pricing rules, including inter-company sales, loans, services, leasing, and transfers of intangibles. Discusses inter-company sales cases, as well as the treatment of inter-company loans under the imputed interest and below market loan provisions. Examines advance pricing agreements and relevant treaty provisions. Prerequisite(s): TA 321 . Cross-listed with and equivalent to: LLM 350D.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350E International Mergers, Acquisitions and Joint Ventures

    3 unit(s)
    Analyzes the US tax issues relating to both inbound and outbound mergers, acquisitions and joint ventures, including taxable acquisitions and dispositions, joint ventures, tax-free acquisitive exchanges and reorganizations, and distributions and divisive reorganizations. Prerequisite(s): TA 350A  and TA 350B . Cross-listed with and equivalent to: LLM 350E.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 352 Taxation of Electronic Commerce

    3 unit(s)
    Provides a comprehensive examination of the tax issues confronted by companies engaged in electronic commerce, with special attention to remote sellers. Covers state sales tax, state income tax, cross-border (international) transactions, tax accounting for web site development costs, acquisitions and dispositions of web-based businesses, valuation issues and tax compliance associated with e-commerce. Emphasizes six unique aspects of e-commerce taxation, including worldwide reach of web sites, anonymous transactions, digital products, remote operation of a web server, intangible assets in web sites, and fast-changing rules. Prerequisite(s): TA 318 , TA 322A , TA 329 , and TA 330 . Cross-listed with and equivalent to: LLM 352A.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 356 Choice of Entity

    3 unit(s)
    Examines and compares the tax characteristics of business and investment entities. Explores the tax treatment, problems and planning techniques of formation and operation of entities, including effective tax rate, eligibility, election, revocation, termination and accounting rules. This is a highly recommended elective course. Prerequisite(s): TA 322A  and TA 328 . Cross-listed with and equivalent to: LLM 356.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 358LS Business Leader Speaker Series

    1 unit(s)
    A weekly lecture series in which featured speakers highlight personal and professional accomplishments that have shaped their leadership philosophies. The series is open to the public and can be taken as a one-unit course-credit/no credit. If taken for credit, attendance at all lectures is mandatory (though one excused absence is allowed). The speaker series can also be combined with TA 359EL  for 3 units. Cross-listed with and equivalent to: ACCTG 358LS .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 359EL Exploring Business Leadership

    2 unit(s)
    A companion course to TA 358LS Business Leader Speaker Series . We will use the speakers at the weekly Leadership Speaker Series as a jumping off point for the leadership theories we will explore. The purpose of this course is to introduce students to theories of leadership which will inform and guide students in their personal lives and professional practice as leaders. The course will examine primary styles of leadership and each week, using independent research, students will have the opportunity to apply these theories through case analysis of the speakers and to enhance personal skill development through reflective-leadership practice. Corequisite(s): TA 358LS . Cross-listed with and equivalent to: ACCTG 359EL .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 361 Tax Aspects of Bankruptcy and Insolvency

    3 unit(s)
    Provides a basic overview of the basics of bankruptcy, insolvency and pre-bankruptcy planning for individuals, corporations and partnerships. Covers the differences between bankruptcy Chapters 7, 11 and 13, the workings of the automatic stay, offsets, priorities, and the creation of the separate bankruptcy estate and liquidating trusts. Examines the tax and bankruptcy treatment of debtors, claims of creditors, tax-free bankruptcy reorganizations, survival of tax attributes and pre-and post-petition debt discharges and the role of the tax professional. Includes case study reviews of current significant corporate bankruptcies, including associated Disclosure Statements, Plans of Reorganization and petitions in order to appreciate the form that tax-sensitive documents are presented and to analyze the various tax consequences of bankruptcy discharges to debtors, creditors and interest holders such as shareholders. Prerequisite(s): TA 318  and TA 329 . Recommended: TA 319 . Cross-listed with and equivalent to: LLM 361.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 362 Accounting for Income Taxes

    3 unit(s)
    Examines the financial accounting and reporting of income taxes under Statement of Financial Accounting Standards Codification Topic 740 (FASB ASC 740), formerly known as FAS 109, and related accounting literature. Covers the calculation of current and deferred income taxes, an overview of book-tax differences, the calculation of interim period tax provisions, and the presentation and disclosure of income taxes in financial statements. Students will learn the basics of accounting for income taxes related to advanced topics such as stock compensation expense, foreign operations, state income taxes, and accounting for uncertain tax positions (formerly known as FIN 48). The difference between US and international accounting standards will be identified and discussed. Prerequisite(s): ACCTG 100A  or equivalent or CPA license or consent of department.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 363 Taxation of Financial Instruments

    3 unit(s)
    Examines the tax aspects of financial instruments, products, and transactions. Covers basic principles, including financial terminology, types of market participants, as well as the tax concepts of timing, character, and source. Addresses wash sales, constructive sales, short sale rules, straddles, market discount, original issue discount, Section 1256 and notional principal contract regulations. The course will be divided into three broad categories: Equity, Debt and Derivatives. Students will study the detailed rules regarding the tax treatment of financial instruments including stocks, bonds, options, forward contracts, futures contracts, convertible and contingent payment instruments, swaps and hybrid instruments. Prerequisite(s): TA 318 , TA 329  and TA 330 . Cross-listed with and equivalent to: LLM 363.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 365 Employee Benefits and Compensation

    3 unit(s)
    Offers an in-depth study of employee benefit and compensation plans and their regulation under the Internal Revenue Code of 1986, as amended (the Code), and the Employee Retirement Income Security Act of 1974 (ERISA). The course will be taught from a workbook, handbook and relevant cases. Students will work extensively with the Code and ERISA. Cross-listed with and equivalent to: LLM 365.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  
  

  • TA 398 Internship: Taxation

    3-6 unit(s)
    Affords students the opportunity to gain direct tax practice experience for course credit. The educational value of the internship lies in the student’s ability to apply the substantive body of tax knowledge and skills in a real-world setting under the supervision of a tax practitioner. To be eligible for internship course credit, students must be in good academic standing, and have satisfied prerequisites and additional requirements determined by the Bruce F. Braden School of Taxation. For more information on student eligibility for TA 398, Internship: Taxation, go to http://www.ggu.edu/programs/taxation/internship/ This course may be taken more than once for credit.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 399 Directed Study

    1-3 unit(s)
    Provides an opportunity for the advanced student with a specific project in mind to do reading in a focused area and to prepare a substantial paper under the direction of a faculty member. Only one directed-study course may be taken for credit toward a master’s degree. This course may be taken more than once for credit. Prerequisite(s): completion of six graduate taxation courses and consent of dean.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:

Undergraduate Programs
  

  • UGP 10 Gateway to Success

    3 unit(s)
    The adult undergraduate student who has clearly defined goals for personal, academic and professional achievement is more likely to complete a degree program in the shortest possible time and with the highest level of success. Through review of learning theory for adult students, self-assessment activities and written self-reflection, students will define personal and professional goals related to the academic program. Through classroom activities, projects and presentations, students will enhance the skills that lead to achieving those goals and to general academic success. This course will introduce students to Golden Gate University’s culture of professional practice education as well as its support services and resources, such as the library and tutoring, advising and career services. A portfolio of student work and a comprehensive academic plan are among outcomes of the course. Must be taken during the first term of enrollment as an undergraduate degree student.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • UGP 80 Pathway to Success

    3 unit(s)
    The capstone for the associate of arts degree integrates learning across the general education program. Using skills, knowledge and abilities in the area of critical thinking, communication, ethics, lifelong learning, quantitative fluency and information literacy, this class will require the application of knowledge to create a professional portfolio that demonstrates master of the program’s learning objectives. This course is to be taken in the last term of the Associate of Arts programs


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • UGP 150 Learning Counts

    3 unit(s)
    Uses Prior Learning Assessment (PLA) to allow students to demonstrate learning they have acquired through training and experience outside of the higher education classroom. Through the completion of a six-week online course (CAEL 100) that provides instruction on how to prepare a portfolio of evidence of prior learning, students can earn up to 12 of general elective or discipline-specific credit. A faculty advisor will coordinate the Learning Counts process, including the selection of appropriate course equivalents for portfolio review. Credit/No Credit. Prerequisite(s): UGP 10  and recommendation of advisor.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • UGP 199 Directed Study in Undergraduate Programs

    3 unit(s)
    Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed study course per trimester. Prerequisites: Consent of the department. Yes


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
 

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