Curriculum - MS Taxation
Given its location in the innovative and global high technology environment of Silicon Valley, SJSU's MST program has many courses focused on the issues and transactions of high technology companies. Yet, the program also offers a wide selection of courses to benefit students interested in tax compliance and planning for individuals and businesses outside of the high tech sector as well.
Earning your MST degree requires completion of 30 units. All courses can be in tax or you may replace up to two with other approved graduate business courses. Instead of a master thesis requirement, the MST program includes an individual project in the capstone MST course (Bus 223H).
Required courses (12 units):
Course Number/Course Name
- *Bus 223A Tax Research & Decision Making
- Bus 223F Tax Accounting Methods/Periods
- Bus 223G Taxation of Business Entities
- Bus 223H Tax Policy Capstone
*Must be taken first term.
Complete 18 units from:
(At least one elective must be a multijurisdictional course (BUS 225C, BUS 225D, BUS 225F, BUS 225M, BUS 225P, BUS 225U, BUS 225W, or BUS 225X). Also, at least one must be an entities course (BUS 223B, BUS 225B, BUS 225G, or BUS 225S)
Course Number/Course Name
- Bus 223B Taxation of Partnerships
- Bus 225A Taxation of Estates & Trusts
- Bus 225B Taxation of Corporate Reorganizations
- Bus 225C International Tax - US Corporations with Foreign Activities
- Bus 225D International Tax - Individuals and Foreign Corporations
- Bus 225F State Taxation Fundamentals
- Bus 225G Taxation of S Corporations
- Bus 225H Taxation of Property Transactions
- Bus 225I Tax Practices & Procedures
- Bus 225J Taxation of Executive Compensation
- Bus 225K Advanced Individual Taxes (online)
- Bus 225L Accounting for Income Taxes
- Bus 225M State Tax Planning
- Bus 225N Financing Options - New or Growing Business
- Bus 225O Taxation of Tax Exempt Organizations
- Bus 225P Advanced International Tax - US Corporations with Foreign Activities
- Bus 225S Consolidated Returns
- Bus 225T Intermediate Accounting for Income Taxes
- Bus 225U Fundamentals of Transfer Pricing
- Bus 225V: Tax Considerations for High Tech Companies
- Bus 225W Introduction to International Taxation
- Bus 225X: International Taxation- US and Foreign Individuals
- Bus 227A Individual Tax Compliance (1 unit)
- Bus 227B Ethics for Tax Practitioners (1 unit) Note: This course counts toward the required ethics courses to become a CPA in California
- Bus 227C Tax Symposium (1 unit) Note: Topic changes each time offered; may be taken more than once.
- Bus 227D Employment Taxation & the Modern Workforce (1 unit)
- Bus 227E Foundation for Understanding Taxation (1 unit)
- Bus 227F Personal Leadership and Business Skills for Tax Practitioners (Labeled as Bus 297D prior to Spring 2014) (2 units) Note: This course counts towards the required ethics courses to become a CPA in California
- Bus 298 Individual Studies (1-6 units)
For students entering before Fall 2013, click here.
The program is designed to enable students to study either part-time or full-time.
Classes are offered over shortened semesters (8-10 weeks) so as to not conflict with busy tax season times. Fall semester begins after September 15. Spring semester consists of two sessions: "Early" in January and February and "Late" starting after April 15 and running until mid-June. Summer semester begins in mid-June and ends in mid-August. Classes meet in the evenings and occasionally on Saturday mornings.
Classes are held at the Lucas Business Complex located at 2933 Bunker Hill Lane, Suite 120, Santa Clara, CA 95054.
Students in the program have access to RIA and CCH online tax research tools, as well as BNA Portfolios.