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 (10 courses). All ten 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 223D or Bus 223E).
Required courses (5 courses):
Course Number/Course Name
- Bus 223A Tax Research & Decision Making
- Bus 223B Taxation of Partnerships
- Bus 223C Taxation of Corporations & Shareholders
- Bus 223D Seminar in Tax Planning & Practice OR
- Bus 223E Business & Tax Aspects of High Technology Companies
- Bus 223F Tax Accounting Methods/Periods
Electives (5 courses):
Course Number/Course Name
- Bus 225A Taxation of Estates & Trusts
- Bus 225B Taxation of Corporate Reorganizations
- Bus 225C International Tax - US Corporations with Foreign Activities
- Bu. 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, Penalties & Procedures
- Bus 225J Taxation of Executive Compensation
- Bus 225K Advanced Individual Taxes
- Bus 225L Accounting for Income Taxes
- Bus 225M State Tax Planning
- Bus. 225N Financina 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 225R Tax Policy & Tax Reform (online)
- Bus 297D Advanced Accounting for Income Taxes
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 SJSU Lucas Graduate School of Business facility at our Network Meeting Center at Techmart, located at 5201 Great America Parkway, Santa Clara, CA .
Students in the program have access to RIA and CCH online tax research tools, as well as BNA Portfolios.