Course Descriptions the global sport industry. Prerequisites: MBA 501, MBA 502, and MBA 503 or equivalent. SPT 700 Seminar in Sport Management (3 credits) This course covers the development of sport management principles through analysis of specific issues and problems. A seminar format is used to integrate material from previous courses and allow students to focus on their areas of interest. Prerequisites: SPT 501, SPT 510,SPT 600, and SPT 608.
Taxation TAX 650 Federal Taxation of Individuals (3 credits) This course studies the theory and practice of federal income taxation of individuals. TAX 655 Federal Income Taxation of Corporations and Partnerships; Estate and Gift Excise Tax (3 credits) This course studies the theories and practices of income taxation of corporations and partnerships and excise tax on estates and gifts. Prerequisite: TAX 650.
TAX 665 Estate and Gift Taxation (3 credits) This course deals with the federal taxation of gratuitous transfers during a taxpayer’s lifetime and property transfers at death. A study is made of relevant statutes and regulations. Prerequisite: TAX 650. TAX 670 Tax Research Methodology/Practice and Procedures (3 credits) This course explores the methods and techniques of federal tax research. In addition, students will learn the rules and procedures for representing clients before the Internal Revenue Service. Prerequisite: TAX 650. TAX 700 Special Topics in Taxation (3 credits) This course offers an in-depth study of special topics in federal taxation. Major contemporary problem areas of taxation are explored. Prerequisites: TAX 650, TAX 655 and TAX 670.
TAX 660 Tax Factors in Business Decisions (3 credits) This course is an introduction to tax factors that are relevant in business and personal financial planning decisions. This includes regular and S corporations, partnerships, fiduciaries, tax shelters and tax research. Background preparation: 6 credit hours in accounting or the equivalent. This course is open only to non-accounting students.
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