CURRICULUM AND SCHEDULES
Through Villanova’s varied courses, students examine taxation from multiple perspectives — allowing exploration of how both tax law and accounting affect the field’s ever-changing landscape.
The curriculum consists of six (6) required courses and numerous electives in all areas of taxation.
An LLM student requires a total of 24 credit hours, which consists of six (6) required courses and three (3) electives.
A MT student requires a total of 30 credit hours, which consists of six (6) required courses and six (6) electives.
A student can mix and match electives across practice areas, or opt for an in-depth examination of one specialty area of taxation leading to completion of a Certificate. You can also obtain a stand-alone Certificate without pursuing a full Master’s degree.
All courses are carefully developed for your chosen mode of learning, on-campus or online, and are live and in real time, allowing you to actively participate and learn.
COURSES
Click on the course number to read course description.
LTX 1106 - Survey of Tax
LTX 1106 - Survey of Tax
- Description:
- This course will introduce new Villanova Graduate Tax students to various tax practice areas including tax policy, individual, employment, corporate, M&A, estate and gift, state and local, employee benefits, and international tax. The principal goal of the course is to provide students with a basic understanding of the key concepts within each practice area that will serve as a foundation for future study and practice.
- Credit Hours:
- 3
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 1107 - Tax I
LTX 1107 - Tax I
- Description:
- This course is an introductory course covering fundamental tax concepts in the individual income tax system, including gross income, deductions, basis, and character. It provides an exposure to sources of law, including the Internal Revenue Code, regulations, other administrative authorities and caselaw. The course explores the fundamental tax concepts through a rigorous application of authorities to problems. PREREQUISITE: Survey of Tax (LTX-1106)
- Credit Hours:
- 3
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 1109 - Tax II
LTX 1109 - Tax II
- Description:
- This course builds on the material offered in Tax I, and is designed to introduce advanced individual income tax concepts to graduate tax students. Throughout the semester, the class will explore new income tax areas and expand on previously covered materials from Survey of Tax and Tax I, such as timing, depreciation, common law tax doctrines, and a greater focus on character. The course explores the advanced tax concepts through a rigorous application of authorities to problems. PREREQUISITE: Survey of Tax Practice(LTX-1106) and Tax I (LTX-1107)
- Credit Hours:
- 3
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 5005 - Prof. Practice & Tax Procedure
LTX 5005 - Prof. Practice & Tax Procedure
- Description:
- This is a three-credit course designed to reflect that all tax professionals require some level of proficiency in tax procedure whether the professional's practice concentrates in transactional work, tax planning, tax compliance, or tax controversy or tax academia. This course demonstrates that the overwhelming majority of taxpayers, with the assistance of their tax return preparers and tax advisors, make good faith efforts to voluntarily comply with the tax laws through self-assessment and payment of the proper amount of tax. There will be discussions of the structure and image of the IRS, filing requirements for tax returns, audit procedures, administrative appeals, deficiencies, assessments, penalties applicable to taxpayers and practitioners, and refund claims. You will be introduced to summonses, privileges, and statutes of limitations on assessments, and the choice of litigation forum. We will also review the IRS's immense powers to administratively collect assessed taxes, as well as provide an overview of differing ways that taxpayers and advisors may offer alternatives to enforced collection, as well as a brief introduction to the IRS's ability to pursue judicial action to collect an assessed tax.
- Prerequisites:
- LTX 1107 (concurrency) or LAW 7034
- Credit Hours:
- 3
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 2101 - Taxation Corps & Shareholders
LTX 2101 - Taxation Corps & Shareholders
- Description:
- This course considers the tax consequences associated with corporate-shareholder relationships. Problems of corporate formation, non- liquidating distributions, redemptions and partial liquidations, liquidating distributions, and tax considerations in the sale of the corporate business are covered. PREREQUISITE: Tax II (LTX-1109)
- Prerequisites:
- LTX 1109 (concurrency)
- Credit Hours:
- 3
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 2204 - Partnership Taxation
LTX 2204 - Partnership Taxation
- Description:
- This course address the tax treatment of partnerships and partners, problems associated with the formation, operation and dissolution of the partnership, sale of the partnership interest, termination, and retirement and death of a partner. Substantive issues discussed include definition of a partnership, allocation, the impact of ordinary income assets, basis adjustments, and the treatment of partnership liabilities. PREREQUISITES: Tax II (LTX-1109)
- Prerequisites:
- LTX 1109 (concurrency)
- Credit Hours:
- 3
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 1050 - Tax Research & Leg. Reasoning
LTX 1050 - Tax Research & Leg. Reasoning
- Description:
- This seminar is required for all Master of Taxation students and must be completed in the first semester. The seminar examines the primary source of income tax law, and introduces the various research methodologies, techniques, and practices used for in-depth analysis of tax issues. Students are also provided an opportunity to develop and enhance their writing skills, with emphasis on evaluation of facts, analytical reasoning and communication of conclusions.
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- Distance Learning
Click on the course number to read course description.
LTX 2150 - Acctg for Income Taxes/ASC 740
LTX 2150 - Acctg for Income Taxes/ASC 740
- Description:
- This course is designed to assist students and tax practitioners understand the financial accounting and reporting guidance related to the effects of income taxes that result from an entity's financial activities during the current and preceding years. ASC 740 was revised in October 2011 and codifies the guidance that was previously included in FAS 109, APB 23 and other FASB statements. Specific topics addressed in the course include calculation of total income tax for financial reporting purposes, recognition of deferred tax assets and liabilities and the determination of a need for a valuation allowance, calculation and reconciliation of the effective tax rate, and footnote disclosure related to income taxes. The course also covers FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes ("FIN 48") and a variety of other topics and issues related to financial reporting of income taxes.
- Prerequisites:
- LTX 2101 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Summer 2024, Spring 2023, Spring 2022
- CRSE Attributes:
- NONE
LTX 5203 - Adv. Topics in Empl. Benefits
LTX 5203 - Adv. Topics in Empl. Benefits
- Description:
- The course addresses issues that arise in a variety of business contexts. The primary focus is on tax-favored benefits, including pension funds, 401K plans and health care, as well as stock plans. The course will address the disposition of arrangements in the context of mergers and acquisition; benefits for start-up businesses; pension plan funding; and fiduciary conduct. It is suggested that a student take one of the other Employee Benefit courses prior to enrolling in the Advanced Topics class.
- Prerequisites:
- LTX 6245 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Spring 2025, Spring 2024, Spring 2023
- CRSE Attributes:
- Grad Tax Planning Course
LTX 3101 - Business Life Cycle Tax Issues
LTX 3101 - Business Life Cycle Tax Issues
- Description:
- This course involves an in-depth overview of tax issues involved in the life cycle of a business enterprise. The course starts with choice of entity decisions that impact the organization and creation of a business. It also addresses tax concerns involved with the financing and operations of the business, including distribution strategies and approaches to employment compensation. The course culminates with an analysis of tax efficient conversion techniques, liquidation and exit options, and estate and wealth tax strategies.
- Prerequisites:
- LTX 2101 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Summer 2023, Fall 2021, Fall 2019, Fall 2018
- CRSE Attributes:
- NONE
LTX 4021 - Charitable Gift Planning
LTX 4021 - Charitable Gift Planning
- Description:
- This course provides the student with an opportunity to understand the positioning of charitable gift planning in the context of an integrated estate plan; to explore charitable gift planning opportunities by integrating broad areas of estate and financial planning issues important to high net worth individuals; and to gain insight into the consulting and planning that is managed by development officers of charitable foundations and other similar philanthropic organizations. Prerequisites: Federal Wealth Transfer Tax
- Prerequisites:
- LTX 3111 (concurrency) or LTX 7047 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Spring 2025, Fall 2024, Spring 2024, Fall 2023
- CRSE Attributes:
- Grad Tax Elective Course; Grad Tax Planning Course
LTX 3118 - Con Returns & Affil Corp
LTX 3118 - Con Returns & Affil Corp
- Description:
- Detailed examination of the consolidated income tax return regulations and consideration of other problems encountered by affiliated groups of corporations. PREREQUISITES: Taxation of Corporations and Shareholders
- Prerequisites:
- LTX 2101 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Fall 2024, Summer 2021, Summer 2020
- CRSE Attributes:
- Grad Tax Elective Course
LTX 3226 - Corporate Tax Planning
LTX 3226 - Corporate Tax Planning
- Description:
- Advanced level corporate tax course in which student teams will be required to analyze a proposed transaction and prepare a ruling request or opinion letter for a client. The ruling request or opinion letter will be presented to the class by the teams. Transactions will be based on actual or proposed corporate acquisitions, dispositions, mergers, terminations or inter-corporate transactions. Each team will be expected to function as a group of tax associates, taking facts as given, defining the issues and presenting solutions Problems assigned may require study of areas of corporate tax not covered in the prerequisite. Prerequisites: Taxation of Corporations and Shareholders
- Prerequisites:
- LTX 2101 (min. grade: C)
- Credit Hours:
- 2
- Last Offered:
- Fall 2021, Fall 2020, Spring 2016, Spring 2015
- CRSE Attributes:
- Grad Tax Planning Course
LTX 6245 - Employee Benefits
LTX 6245 - Employee Benefits
- Description:
- This course covers the labor-law and tax aspects of the Employee Retirement Income Security Act (ERISA) coverage of employee pension and welfare benefit plans. Topics include reporting and disclosure, preemption, fiduciary responsibility and prohibited transactions. The Internal Revenue Code requirements relating to retirement-type plans (i.e., pension, profit sharing and stock bonus plans) will be covered generally. The course will also address PBGC coverage and multi-employer plans. In addition, some other benefits frequently included as part of an employer's benefits package will be considered. This course is offered jointly with the JD program. Prerequisites: Core Curriculum
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Spring 2025, Summer 2024, Spring 2024
- CRSE Attributes:
- Grad Tax Elective Course
LTX 4045 - Executive Compensation
LTX 4045 - Executive Compensation
- Description:
- The course concentrates on non-qualified deferred compensation, contribution limitations and benefit distribution opportunities with respect to qualified deferred compensation plans, fringe benefits including welfare benefit plans, non-discrimination tests, and all aspects of equity compensation including stock bonus plans and stock options (incentive stock options and non-statutory stock options). Prerequisites: Core Curriculum
- Prerequisites:
- LTX 6245 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Summer 2024, Summer 2022, Summer 2021
- CRSE Attributes:
- Grad Tax Planning Course
LTX 2105 - Fund. of Testamentary Est. Pl.
LTX 2105 - Fund. of Testamentary Est. Pl.
- Description:
- This course covers the changes in estate planning strategies required as individuals reach various stages of their lives. Topics covered include typical estate planning scenarios for married and unmarried couples; planning inter vivos trusts such as a minor's trust, an insurance trust or a charitable trust; and estate planning for corporate executives and business owners as it relates to business transition strategies and the unique needs of specific individuals. Pre-Req: Wealth Tax
- Prerequisites:
- LTX 3111 (concurrency) or LAW 7047 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Spring 2025, Fall 2024, Spring 2024
- CRSE Attributes:
- Distance Learning; Grad Tax Planning Course
LTX 2210 - Fund. Lifetime Estate Planning
LTX 2210 - Fund. Lifetime Estate Planning
- Description:
- This course deals with the development of a lifetime and testamentary dispositive scheme for the owner of a business. All three federal transfer taxes (estate, gift and generation skipping tax), and the federal income tax are considered. Areas emphasized are: retirement distributions, liability protection, buy-sell agreement provisions, the use of life insurance techniques, valuation freezes, gift-giving techniques, marital deductions, deferring estate tax under I.R.C. sec. 6166 and I.R.C. sec. 303 redemptions and other post-mortem considerations. Prerequisite: Wealth Tax (LTX-3111)
- Prerequisites:
- LTX 3111 (concurrency) or LAW 7047 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Summer 2025, Fall 2024, Summer 2024
- CRSE Attributes:
- Grad Tax Planning Course
LTX 4047 - International Tax: Inbnd Trans
LTX 4047 - International Tax: Inbnd Trans
- Description:
- This course is a survey course on U.S. international taxation. The course will cover the basic U.S. international tax rules that apply to "inbound" investments (i.e., the tax rules applicable to foreign persons investing in or doing business in the United States). The course will focus on the jurisdiction to tax, tax residency, the source of income, the rules for taxing passive and business income, and tax treaties. The course will also introduce the basic U.S. international tax rules for "outbound" investments (i.e. the tax rules applicable to U.S. persons investing in or doing business outside the United States). This part of the course will focus on the foreign tax credit and the GILTI and subpart F anti-deferral rules.
- Prerequisites:
- LTX 2101 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Fall 2024, Fall 2023, Fall 2022
- CRSE Attributes:
- Grad Tax Elective Course
LTX 7032 - Internat'l Tax II: Outbound Tr
LTX 7032 - Internat'l Tax II: Outbound Tr
- Description:
- This course is an introductory course on U.S. outbound international taxation (i.e. the tax rules applicable to U.S. persons investing or doing business outside the United States). The course will focus on the basic architecture of the U.S. international tax rules, entity classification, the character and source of income, the GILTI and subpart F anti-deferral regimes, and the foreign tax credit (including the 2021 FTC regulations). The course will also provide an introduction to the foreign currency rules.
- Prerequisites:
- LTX 2101
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Fall 2024, Summer 2024, Summer 2023
- CRSE Attributes:
- Distance Learning
LTX 2106 - Intro Tax of Fin Products & En
LTX 2106 - Intro Tax of Fin Products & En
- Description:
- Prerequisites: Taxation of Corporations and Shareholders, The world of financial products and special entities continues to expand. This course introduces a variety of financial products such as notional principal contracts, options or discounted bonds and will discuss the basic constructs of what the products are, and then discuss how these products are analyzed from a taxation perspective. Certain special "tax" entities, such as REITs, REMICS, and MLPS will also be discussed. The goal of the course is to provide the student with an understanding of the issues involved in taxing and analyzing these instruments and entities so that they can understand and familiarize themselves with the basic tenants in the area.
- Prerequisites:
- LTX 2101 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2024, Fall 2023, Summer 2022, Fall 1997
- CRSE Attributes:
- Distance Learning
LTX 3300 - Neg. & Draf. Tax Prov Corp.
LTX 3300 - Neg. & Draf. Tax Prov Corp.
- Description:
- This course emphasizes the technical tax issues that arise in the context of negotiating and drafting tax related provisions in corporate acquisition agreements. Students will analyze such issues in the context of taxable asset acquisitions, taxable stock acquisitions, tax-free reorganizations, and selected alternative means of acquiring less than substantially all of the assets or stock of a target corporation. Specific analysis of provisions related to tax representations, tax indemnifications, tax covenants , tax elections, tax options, and tax disclosures will be addressed. Prerequisites: Tax II, Taxation of Corporations and Shareholders preferred but not required.
- Credit Hours:
- 2
- Last Offered:
- Spring 2025, Spring 2024, Spring 2023, Spring 2020
- CRSE Attributes:
- Grad Tax Planning Course
LTX 4042 - Neg. & Draft. Partnership Ags.
LTX 4042 - Neg. & Draft. Partnership Ags.
- Description:
- This course employs a practical approach for students to learn and understand limited partnerships and limited liability companies, their use in different business arrangements like real estate investments, securities investments, joint ventures and more, and the tax issues that arise therein. The course will also focus on helping the students develop and enhance their drafting skills, and learn drafting techniques, for a variety of business and tax arrangments. Prerequisites: Partnership Taxation
- Prerequisites:
- LTX 2204 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2022, Summer 2020, Summer 2019, Spring 2017
- CRSE Attributes:
- NONE
LTX 3150 - Principles of Wealth Mngmt
LTX 3150 - Principles of Wealth Mngmt
- Description:
- While tax lawyers and accountants do not necessarily envision themselves as financial planners or wealth advisors their mastery of the Internal Revenue Code makes them indispensable to the financial planning process. This course provides the student a survey of the nature of objectives of wealth management or financial planning. Specifically, it introduces the techniques for the creation and preservation of both income and capital as well as managing the risks to it.
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Summer 2024, Summer 2023, Summer 2022
- CRSE Attributes:
- Distance Learning; Grad Tax Elective Course
LTX 4040 - Public Charities: Law & Compli
LTX 4040 - Public Charities: Law & Compli
- Description:
- This course is focused on the tax compliance obligations of a tax-exempt organization. The focus of the course is two-fold: (1) the information reporting required by the tax-exempt organizations as well as (2) the technical aspect of Unrelated Business Income ("UBIT") as it applies to IRC sec. 501(c)(3) corporations and 401(a) trusts. Students will examine relevant code sections, perform UBIT calculations and examine the income and expense reporting requirements on Form 990 and Form 990-T. Recent policy issues will be discussed. Prerequisites: Core curriculum
- Prerequisites:
- LTX 1109 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Fall 2023, Spring 2022, Summer 2021
- CRSE Attributes:
- Grad Tax Elective Course
LTX 3114 - Qual Pen & Prof Share Plans I
LTX 3114 - Qual Pen & Prof Share Plans I
- Description:
- This course emphasizes the tax requirements applicable to qualified pension and profit sharing plans. Eligibility, vesting and nondiscrimination requirements are addressed, as are employee benefit considerations in mergers and acquisitions, and investment of plan funds in employer stock. Contributions, deductions, and the taxation of distributions are also covered. An overview of labor law provisions and the insurance provisions of the Pension Benefit Guarantee Corporations is included. Prerequisites: Core curriculum
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Fall 2024, Fall 2023, Fall 2022
- CRSE Attributes:
- NONE
LTX 3116 - Qual Pen. & Prof. Sh. Plans II
LTX 3116 - Qual Pen. & Prof. Sh. Plans II
- Description:
- The second course in a two-course series will emphasize the tax requirements applicable to qualified pension and profit sharing plans. Topics will include Distributions of Benefits and Loans, Taxation of Distributions from Qualified Plans and IRAs, Single Employer Plan Terminations, Determination Letters and Plan Disqualification, Cash or Deferred Arrangements, Tax Rules Applicable to Welfare Benefit Plans, Benefit Restrictions for Defined Benefit Plans, and Fiduciary Rules and Prohibited Transactions.
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Spring 2025, Fall 2023, Fall 2022
- CRSE Attributes:
- NONE
LTX 3112 - State & Local Tax: Foundations
LTX 3112 - State & Local Tax: Foundations
- Description:
- This course addresses concepts and topics that broadly underly imposition of state and local taxes. It emphasizes key constitutional provisions that have defined and shaped the imposition of state and local taxes, and also addresses, in depth, two major components of the states' tax systems: corporate income taxes and sales and use taxes.
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Summer 2025, Fall 2024, Summer 2024
- CRSE Attributes:
- NONE
LTX 3120 - SALT: Income & Franchise Taxes
LTX 3120 - SALT: Income & Franchise Taxes
- Description:
- The main focus of this course will be on the various state and local taxing regimes that affect businesses operating in corporate, passthrough and sole proprietorship format, with a primary emphasis on business income and franchise taxes. Topics include nexus and methods to evaluate current in-state activities and contacts to determine if a filing requirement exists, the unitary business concept and principles and methodologies for apportionment and allocation of revenue, and restructuring approaches to achieve organizational efficiencies and cost savings.
- Prerequisites:
- LTX 3112 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Fall 2024, Fall 2023, Spring 2023
- CRSE Attributes:
- NONE
LTX 3121 - SALT: Sales and Use Taxes
LTX 3121 - SALT: Sales and Use Taxes
- Description:
- This course provides an in depth review of the basic statutory design and implementation of an indirect sales and use tax regime, and an understanding of a taxpayer?s reporting and compliance responsibilities. The initial focus of the course will be to review and fully understand the Constitutional aspects of indirect taxation. In addition, the course will address the challenges and approaches to applying the existing law with current and emerging business transactions that do not necessarily fit the tax profile of the past, such as internet sales.
- Prerequisites:
- LTX 3112 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Fall 2024, Summer 2023, Summer 2022, Spring 2022
- CRSE Attributes:
- NONE
LTX 3127 - SALT: Controv. & Litig. Issues
LTX 3127 - SALT: Controv. & Litig. Issues
- Description:
- Increased pressure on state tax authorities to generate revenue has resulted in a growing number of examinations of returns and expanded audit activity, across all jurisdictions and types of tax. Frequently, this can mean significant adjustments with increased penalty potential to all forms of businesses. This course addresses the various issues that must be considered when a state tax jurisdiction has commenced an audit examination or has issued an assessment. The course will identify approaches for documenting and supporting taxpayer positions, and address strategies for managing the examination review, conducting the appeal and protest process, and planning the negotiation and litigation strategy.
- Prerequisites:
- LTX 3112 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Spring 2025, Spring 2024, Spring 2023, Spring 2022
- CRSE Attributes:
- NONE
LTX 3128 - SALT: Adv. Issues in Bus. Tran
LTX 3128 - SALT: Adv. Issues in Bus. Tran
- Description:
- This course addresses the various SALT issues that arise in the context of a business transaction, such as the acquisition of an existing company, the spin off or disposition of a subsidiary company or division, or a merger of two or more companies. In all of these situations, there is a significant amount of financial and tax due diligence required before the transaction is approved, and the SALT area is a major component of the tax due diligence analysis. Topics addressed in this transaction oriented course include Real Property taxes, transfer taxes, Escheat, VAT and State and Local Tax Incentive initiatives. In addition, the course will identify and discuss techniques and approaches used to uncover potential SALT liabilities and exposures.
- Prerequisites:
- LTX 3112
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Summer 2024, Summer 2023, Summer 2022
- CRSE Attributes:
- NONE
LTX 2203 - Inc. Taxation of Trusts & Esta
LTX 2203 - Inc. Taxation of Trusts & Esta
- Description:
- Federal income taxation of trusts and estates, including the decedent's final return, income and deductions in respect of a decedent, the conduit concept for taxing beneficiaries, the separate share rule, the throw-back rules, grantor trusts, and income tax deduction elections interrelated with the federal estate tax.
- Prerequisites:
- LTX 3111 (concurrency) or LAW 7047 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Spring 2025, Summer 2024, Summer 2023
- CRSE Attributes:
- NONE
LTX 3111 - Wealth Tax
LTX 3111 - Wealth Tax
- Description:
- This course will consider substantive provisions of federal estate and gift tax laws and the generation-skipping transfer tax provisions, including a review of issues relating to transfer with retention of an interest or power, joint interests, life insurance proceeds, property subject to powers of appointment, marital deductions and split gifts. The course explores the fundamental tax concepts through a rigorous application of authorities to problems. Prerequisites: Tax II (LTX-1109) preferred but not required.
- Credit Hours:
- 2
- Last Offered:
- Fall 2025, Summer 2025, Spring 2025, Fall 2024
- CRSE Attributes:
- NONE
LTX 4016 - Tax of Corp Acquis & Reorgs
LTX 4016 - Tax of Corp Acquis & Reorgs
- Description:
- This course is designed to address a variety of topics including in the context of taxable acquisitions and tax free acquisitions, including a broad consideration of the non-tax business and tax issues related to taxable and tax-free transactions. With respect to taxable acquisitions, it will consider a number of issues, including 1) the tax consequences of buying and selling a business, whether S corporation or C corporation, in corporate solution; 2) the impact the sale of an asset or stock has on the seller, as well as the areas of concern for the buyer; 3) installment sales; 4) Section 1060 impact on asset sales and 5) the impact of Section 197 on purchased intangibles. In looking at tax free reorganizations, the course will cover the various structures that qualify as 'reorganization' for purposes of Section 368 and the tax impact of the transactions to the corporations involved and their equity and debt holders.
- Prerequisites:
- LTX 2101 (concurrency)
- Credit Hours:
- 2
- Last Offered:
- Summer 2025, Spring 2025, Summer 2024, Spring 2024
- CRSE Attributes:
- NONE
LTX 4051 - Transfer Pricing
LTX 4051 - Transfer Pricing
- Credit Hours:
- 2
- Last Offered:
- Spring 2025
- CRSE Attributes:
- NONE
LTX 4053 - Adv. Issues in Int. Tax
LTX 4053 - Adv. Issues in Int. Tax
- Credit Hours:
- 2
- Last Offered:
- Spring 2025
- CRSE Attributes:
- NONE
LTX 4055 - International Mergers and Acqu
LTX 4055 - International Mergers and Acqu
- Credit Hours:
- 2
- Last Offered:
- Summer 2025
- CRSE Attributes:
- NONE
ACADEMIC CALENDARS
SUMMER 2025
| Date |
Event |
|---|---|
| Monday, April 28 to Sunday, May 4: BREAK | |
Monday, May 6 |
Summer Session A Begins |
| Monday, May 12 | Drop/Add Period Ends- Summer Session A Courses |
| Friday, June 20 | Summer Session A Course Week Ends |
| Monday, June 23 | Final Examinations Begin |
| Friday, June 27 | Final Examinations End |
| Monday, June 30 | Summer Session B Begins |
| Tuesday, July 1 | Summer Session A Grades Due |
| Friday, July 4 | Drop/Add period ends- Session B Courses |
| Friday, August 15 | Session B Course Week Ends |
| Monday, August 18 | Final Examination Period Begins- Session B Courses |
| Friday, August 22 | Final Examinations Period Ends- Session B Courses |
| Tuesday, August 26 | Summer Session B Grades Due |
FALL 2025
| Date |
Event |
|---|---|
Monday, August 25 |
Session A Course Week Begins |
| Wednesday, August 27 | Mandatory New Student Orientation for Campus (4:30-5:30 PM) |
Friday, August 29 |
Drop/Add Period Ends- Session A Courses |
Friday, October 10 |
Session A Course Week Ends |
Monday, October 13 |
Final Examinations Begin-Session A Courses |
Friday, October 17 |
Final Examinations End- Session A Courses |
Monday, October 20 |
Session B Course Week Begins |
Tuesday, October 21 |
Session A Grades Due |
Friday, October 24 |
Drop/Add period ends- Session B Courses |
Friday, December 5 |
Session B Course Week Ends |
Monday, December 8 |
Final Examination Period Begins- Session B Courses |
Friday, December 12 |
Final Examinations Period Ends- Session B Courses |
| Monday, December 29 | Session B Grades Due |
SPRING 2026
| Date | Event |
|---|---|
Monday, January 5 |
Session A Course Week Begins |
| Wednesday, January 7 | Mandatory New Student Orientation for Campus (4:30-5:30 PM) |
Friday, January 9 |
Drop/Add Period Ends- Full semester Courses and Session A Courses |
Friday, February 20 |
Session A Course Week Ends |
Monday, February 23 |
Final Examinations Begin-Session A Courses |
Friday, February 27 |
Final Examinations End- Session A Courses |
Monday, March 2 |
Session B Course Week Begins |
Tuesday, March 3 |
Session A Grades Due |
Friday, March 6 |
Drop/Add period ends- Session B Courses |
Friday, April 17 |
Session B Course Week Ends |
| Monday, April 20 |
Final Examinations Period Begins - Session B Courses |
Friday, April 24 |
Final Examinations Period Ends- Session B Courses |
Tuesday, April 28 |
Session B Grades Due |
| Monday, April 27 – Sunday, May 3: BREAK | |
Monday, May 4 |
Summer Session A Begins |
Wednesday, May 20 |
MT & LLM Commencement |
CONTACT US
Text Us:
610-995-6519
Phone: 610-519-7043
Office Hours:
Monday–Friday: 9 AM–5 PM
(Closed Fridays in the summer)