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    May 23, 2024  
2022-2023 Catalog 
    
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2022-2023 Catalog [ARCHIVED CATALOG]

Course Descriptions

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Taxation
  

  • TA 306B Pro Bono Tax Clinic: Sales & Use Tax

    1-3 unit(s)
    The Sales and Use Tax Clinic is a hands-on clinic where students will gain real world experience, allowing them to apply what they are learning in the classroom to actual client cases. Under the supervision of an attorney, students will represent clients who are appealing Sales and Use Tax assessments issued by the Board of Equalization (BOE). Students will have the opportunity to gain practical legal skills including: client interview and counseling, gathering evidence, preparing legal briefs, performing case strategy, as well as negotiating with auditors and settlement attorneys from the BOE. Furthermore, when necessary, students will have the opportunity to represent clients in a litigation setting at Appeals Conferences (informal hearings) and Oral Hearings (similar to a court trial). And although the cases involve tax issues, students do not need to be focused on tax law to participate. This course is graded credit/no credit. Program Director approval is required for all students seeking to register.
      Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 306B.


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

  • TA 315 Multistate Taxation of Business Entities (other States)

    3 unit(s)
    Analyzes the tax treatment, tax problems and tax-planning techniques of corporations and flow through entities engaged in multistate activities. The course is structured as a survey course and will cover the rules and regulations in multiple states. Students will be able to request coverage of specific states that are of interest to them in their practice. Topics include: Constitutional limitations on states’ ability to tax multistate corporations and flow through entities, new developments in state doing business standard, state tax treatment of S corporations, partnerships and LLCs, computation of taxable income, business vs. nonbusiness income, formula apportionment, unitary taxation, combined reporting, consolidated returns and water’s-edge elections. Case studies are used to illustrate concepts. Prerequisite(s): TA 318  and (TA 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 315.


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

  • TA 318 Advanced Federal Income Taxation

    3 unit(s)
    Examines the basics of federal income taxation with emphasis on statutory materials; special attention to problems of individual taxpayers and specific rules regarding gross income, adjusted gross income, taxable income, deductions, exemptions and credits. Students are required to take this course as one of the first two advanced graduate seminars in taxation. Corequisite(s): TA 329A  or TA 329 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 318.


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

  • TA 319 Federal Tax Procedure

    3 unit(s)
    A survey course in the procedural aspects of dealings between taxpayers and their representatives on the one hand and the Internal Revenue Service, IRS Office of Professional Responsibility, the Office of the Chief Counsel for the Internal Revenue Service, and the Tax Division of the Department of Justice on the other hand. Assists students in understanding and preparing to handle practical issues involving their and their clients’ or employers’ duties, powers, responsibilities, liabilities, privileges and ethical obligations arising in federal tax practice, including access to information; IRS examinations and appeals; deficiency assessments; interest on underpayments and overpayments; penalties (civil and criminal) against taxpayers, their representatives, and their tax return preparers; statutes of limitations on assessment and collection of taxes and penalties and criminal tax prosecutions; and refund and collection of federal income, estate and gift taxes. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 319.


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

  • TA 320 Multistate Taxation of California Business Entities

    3 unit(s)
    Analyzes the tax treatment, tax problems and tax-planning techniques of corporations and flow through entities engaged in multistate activities. Emphasis is on California law and how it applies to businesses organized or doing business in the state. Topics include: Constitutional limitations on states’ ability to tax multistate corporations and flow through entities, new developments in California doing business standard, California tax treatment of S corporations, partnerships and LLCs, computation of income, business vs. nonbusiness income, formula apportionment, unitary taxation, combined reports, consolidated returns and water’s-edge elections. Case studies are used to illustrate concepts. Prerequisite(s): TA 318  and (TA 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 320.


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

  • TA 321 Principles of International Taxation

    3 unit(s)
    Presents a broad survey of the rules of US income taxation regarding international transactions. Covers both in-bound transactions - the treatment of non-resident aliens and foreign corporations investing and/or doing business in the United States, as well as out-bound transactions - the treatment of US citizens and residents investing and/or doing business outside the US. Prerequisite(s): TA 318  and (TA 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 321.


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

  • TA 322A Federal Income Taxation of Corporations and Shareholders I

    3 unit(s)
    Analyzes tax treatment, tax problems and tax planning techniques involving transactions between corporations and their shareholders: transfers to corporation; capital structure; dividends and other distributions; stock redemptions and liquidations; stock dividends and preferred stock bailouts; personal holding companies; accumulated earnings tax and introduction to S corporations. Prerequisite(s): TA 330 . It is recommended that students also complete TA 338  prior to enrolling in TA 322A. Corequisite(s): TA 338 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 322A.


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

  • TA 322B Federal Income Taxation of Corporations and Shareholders II

    3 unit(s)
    Covers specific issues of operating in corporate form: corporate reorganizations and divisions; carryovers of tax attributes; limitations on carryovers. Prerequisite(s): TA 322A . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 322B.


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

  • TA 323 Multistate Taxation of Individuals, Trusts and Estates

    3 unit(s)
    Covers the state tax structure applied to individuals, which includes in-depth coverage of issues related to residency and sourcing of income of nonresidents. Also explores the rules in multiple states and analyzes the constitutional limitations on the state’s ability to extend its tax system to nonresidents. Covers state sourcing rules that apply to nonresident partners, shareholders and LLC members. The course will also examine issues related to telecommuting and the mobile work force. Also analyzed are the issue of conformity to federal law in light of massive nonconformity by most of the states; tax incentives offered by the states to encourage job growth; and specialized topics such as state taxation of estates, trusts and their beneficiaries, accounting periods and methods and state taxation of taxable and nontaxable sales and exchanges. Prerequisite(s): TA 318  or equivalent. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 323.


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

  • TA 325 Estate and Gift Taxation

    3 unit(s)
    Covers federal estate, gift and generation-skipping transfer taxes; preparation of the federal estate tax return and federal gift tax return. Prerequisite(s): TA 318  and (TA 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 325.


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

  • TA 326 Real Estate Taxation

    3 unit(s)
    Analyzes tax advantages of ownership of real property; how to acquire real property; choice of entity; ownership and operation of real property; sales, exchanges, conversions and abandonments; postponing taxation on sale; tax aspects of mortgage financing; foreclosures and cancellations; leasing real property; hybrid financing through sales and lease backs; partnerships, subdivisions, syndicates, real estate investment trusts; ownership by homeowners associations, co-ops, tax exempt and foreign investors and real estate holding companies. Prerequisite(s): TA 329A  or TA 329 .  Corequisite(s): TA 330 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 326.


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

  • 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 Federal tax laws, 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. Most students should take TA 329A  and TA 329B  in lieu of this course. Students may enroll in this course only with the permission of the dean.


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

  • TA 329A Tax Research and Writing

    1 unit(s)
    This course examines the primary source of Federal tax laws: legislative history, the Internal Revenue Code, Treasury interpretations and case law. Because the substantive graduate tax courses are taught using primary authority, students are required to take this course as their first course in taxation. 


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

  • TA 329B Advanced Tax Research and Writing

    2 unit(s)
    This course examines all components of research necessary to ethically address a tax question in the most effective and efficient way. Students will complete practical research projects using electronic research tools to resolve specific tax issues and communicate the research results using formats standard to the tax industry. This is a writing intensive course.  Prerequisite(s): TA 318 ​, TA 329A , TA 330 . 


    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 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 334.


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

  • TA 334A Estate Planning II

    3 unit(s)
    This course takes a comprehensive and detailed look into issues such as charitable organizations, valuation discounts, domestic partnerships, family limited partnerships, guardianships and conservatorships, trust and estate litigation, representing high net worth clients, irrevocable trusts, and law office management. Prerequisite(s): TA 334 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 334A


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

  • TA 335 Visualization of Accounting & Tax Data

    3 unit(s)
    This course explores multiple formats for the clear presentation of accounting and tax data. Students will be introduced to the design process and will have the opportunity to develop visualizations to successfully communicate tax and accounting information. Students will complete a hands-on project using software tools to develop an effective way to report key information for tax and accounting functions. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): ACCTG 335 .


    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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): ACCTG 339 .


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

  • TA 340 Advanced Automation

    3 unit(s)
    Automation of financial information is a key objective in today’s tax and accounting departments. This course will explore automating tax and accounting processes using programs such as Alteryx to automate, manipulate, and analyze financial data. This course offers students a hands-on approach to building automated processes designed to address simple and complex tax and accounting functions. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): ACCTG 340 .


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

  • TA 341 Emerging Technology in Tax and Accounting

    3 unit(s)
    The field of Tax and Accounting is in a constant state of innovation as firms and businesses incorporate new technologies making their financial processes more efficient. This course will give students exposure to a wide array of technology currently in use in the Tax and Accounting fields. This includes blockchain, robotic process automation, drones, and various forms of AI. They will also be exposed to emerging technologies and will be challenged to envision how to put technology to use in a way that would advance the practice of Tax and Accounting. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): ACCTG 341 .


    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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 344.


    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 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 330  and (TA 329A  or TA 329 ).  Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 356.


    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 329A  or TA 329 ). Recommended: TA 319 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 330 , and (TA 329A  or TA 329 ). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): 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 the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 365.


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

  • TA 370A Tax and Estate Planning Review Writer

    1-2 unit(s)
    The Tax & Estate Planning Review is an online journal created and maintained jointly by law and tax students at Golden Gate University. The journal consists of news, events, blog posts, and articles. This course is required for members during their first year on the Journal (2 units/Fall, 1 unit/Spring). Over the course of the two semesters, each student will write a minimum of six case summaries and two blog posts. During the Fall semester, 12 hours of mandatory seminar sessions will be scheduled. Enrollment is limited to persons invited to join the Journal. Membership on the Journal is determined in two ways: by student’s first-year grades or through a writing competition that is held during the summer after the first-year. This course is graded on a Credit/No Credit basis. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 370A.


    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)
    This course introduces new students to Golden Gate University and lays the groundwork for success in their academic programs and beyond. Students will develop and practice time management skills and will become familiar with: GGU’s academic policies and procedures (including the Academic Integrity Policy); student support services & resources (wellness, advising, etc.); opportunities for student involvement (clubs, student government, etc.); and academic resources & support (tutoring, library resources, etc.). Students will articulate educational and professional goals, will set a plan for their time at GGU (including exploring options for minors, certificates, etc.), and will begin to think ahead toward their degree completion and next steps after graduation. Must be taken during the first term of enrollment as an undergraduate degree student in all programs except Degrees+ programs.


    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.


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

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