Our MS Tax program is a 45-49 quarter unit program typically completed in ten months. The program includes a mandatory intensive session starting in August immediately before the fall quarter, as well as a winter internship.
The Value of the Cal Poly MS Tax Degree
Cal Poly’s MS Tax program is a 45-49 quarter unit program typically completed in ten months. The program includes:
- Special session starting mid-August (immediately before the fall quarter), and
- 9-quarter unit tax internship during the winter quarter.
MS Tax
Required Courses
Taxation Required Courses
| Course Number & Description | Course Title | Units |
| GSB 529 Term Typically Offered: Summer Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Enhancement of business writing and oral presentation skills, organized around two areas: 1) preparing written business documents and reports, and 2) professional oral presentation skills. Preparation of a variety of business reports and documents. Multiple business presentations. 4 lectures.
| Effective Communication Skills for Managers | 4 |
| GSA 536 Term Typically Offered: Spring Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Income taxation of trusts and estates as flow-through entities; transfer taxation of gifts and estates, including generation-skipping transfers. 4 lectures.
| Taxation of Trusts, Estates & Transfer Taxes | 4 |
| GSA 537 Term Typically Offered: Fall Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Multi-state income and franchise taxation; property taxes; sales and use taxes; and the constitutional authority for the imposition of state taxes. 4 lectures.
| State and Local Taxation | 4 |
| GSA 538 Term Typically Offered: Fall Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Current developments in income taxation of individuals, trusts and estates and business entities; transfer taxation of gifts and estates; and ethics and professional responsibility in taxation. 4 lectures.
| Current Developments in Taxation | 4 |
| GSA 539 Term Typically Offered: Winter Prerequisite: OCOB graduate standing in Specialization in Tax, MS Accounting program.
Accounting internship that allows graduate level accounting students the opportunity to apply skills and competencies to an employment opportunity. Placement in a full-time supervised work experience at a public accounting firm or in an accounting or internal audit department of a private enterprise or government agency. Credit/No Credit grading only.
| Clinical Tax Education Internship | 9 |
| GSA 540 Term Typically Offered: Fall Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Comparative study of the taxation of C corporations and flow-through tax entities, including S corporations, partnerships and limited liability companies. Not open to students with credit in BUS 417. 4 lectures.
| Taxation of Corporations & Partnerships* | 4 |
| GSA 546 Term Typically Offered: Summer Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Research techniques applicable to tax issues including the communication of research results. Administrative procedures necessary for tax compliance with the various tax jurisdictions with primary emphasis on IRS practices. 2 seminars, 2 activities.
| Tax Research and Administrative Procedures | 4 |
| GSA 548 Term Typically Offered: Fall Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Advanced concepts concerning the impact of taxes on individuals. Introduction to transfer taxes imposed on individuals. Financial, estate and compensation tax planning issues. 4 seminars.
| Adv. Individual Taxation and Tax Planning | 4 |
| GSA 549 Term Typically Offered: Spring Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Advanced and special topics related to the income tax treatment of partnerships, limited liability companies, trusts and S corporations and their owners and beneficiaries. Creation, operation, liquidation and sale of such organizations. 4 seminars.
| Adv. Taxation of Flow-through Entities | 4 |
| GSA 550 Term Typically Offered: Spring Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Advanced and special topics related to the income tax treatment of regular corporations and their shareholders. Mergers and acquisitions, tax accounting methods and periods, cross-boundary topics, and current issues. 4 seminars.
| Adv. Corporate Taxation | 4 |
| GSA 551 Term Typically Offered: Spring Corequisite: BUS 417, or BUS 414 and BUS 415, and OCOB graduate standing or approval from the Associate Dean.
Fundamental tax concepts of inbound and outbound investments of U.S. taxpayers, controlled foreign corporations, Subpart F, the foreign tax credit, transfer pricing and contracting country treaties. 4 lectures.
| International Taxation | 4 |
| GSA 570 Term Typically Offered: Fall (Elective) Prerequisite: OCOB graduate standing or approval from the Associate Dean.
Directed group study of selected topics for graduate students. Open to undergraduate and graduate students. The Schedule of Classes will list title selected. Total credit limited to 8 units. 1-4 lectures.
| Selected Advanced Topics -- Federal Tax Clinic** | 4 |
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For more details about the courses, see the Cal Poly catalog.
