This course builds upon topics taught throughout the required Master of Tax curriculum and delves into advanced problems in these areas, as well as key topics from elective courses, as deemed appropriate. This course provides students with the opportunity to integrate and apply their tax knowledge through problem solving based on hypothetical taxpayers. The tax problems will be determined by current developments and issues in taxation and will form the basis for the students' required project for this course.

( GMP 5763 OR TXX 5763 )

1) Recognize Federal tax issues and problems for analysis and resolution.
2) Understand Federal tax law applicable to the formaiton, operation, sale, liquidation and merger of business entities.
3) Understand Federal tax law as expressed by the Internal Revenue Code, Treasury Regulations, IRS notices, rulings and procedures, and Federal court case applicable to individual, business, estate, gift, and trust tax planning.
4) Conduct accurate tax research using generally recognized original and secondary tax materials.

1. Required Materials


1. Textbooks

Practical Guide to Consolidated Returns - 2d.Edition - 2007
Warner, James V.
Commerce Clearing House
ISBN: 0808016156

Notes: Textbooks may be purchased from the NSU Bookstore by calling 1-800-509-2665 or online at www.nsubooks.bkstore.com.

Understanding Corporate Taxation - 2d.Edition Lederman, Leandra
Matthew Bender Publication (in association with LexisNexis)
ISBN: 0820563404

Notes: Textbooks may be purchased from the NSU Bookstore by calling 1-800-509-2665 or online at www.nsubooks.bkstore.com.


APA Manual
Effective October 1^st 2009, the 6th edition of the APA Manual is required for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.



2. Recommended Materials

Federal Tax Course 2004, by CCH’s Editorial Staff, published by CCH,    Incorporated, in 2003. ISBN 0-8080-0969-9.

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.