To obtain the M.S.T. degree, a student will be required to successfully complete 30 semester hours of graduate study exclusively in the areas of federal, state, and international taxation with a 3.00 grade point average on a 4.00 scale within 6 consecutive years. All 30 semester hours required for the degree must be in graduate-level tax courses. No electives outside of the tax area are permitted toward the M.S.T. degree.
All students are required to complete five core courses (15 semester hours) which provide a common foundation of knowledge and skills:
ACCY 645 Professional Tax Research
ACCY 647 Corporate Taxation
ACCY 649 Partnership Taxation
ACCY 651 Federal Estate and Gift Taxation
ACCY 656 Tax Concepts and Property Transactions
In addition to the five core courses, all students must complete an additional five elective courses (15 semester hours) from the following:
ACCY 605 Independent Study in Taxation
ACCY 646 Tax Administration and Practice
ACCY 648 Advanced Corporate Taxation
ACCY 652 Taxation of Estates and Trusts
ACCY 654 Special Tax Topics
ACCY 655 International Taxation
ACCY 657 Taxation of Compensation & Benefits
ACCY 658 State and Local Taxation
ACCY 659 Tax Accounting Methods and Periods
ACCY 660 Advanced Partnership Taxation
ACCY 673 Internship in Accounting