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MS - Taxation

The Master of Science in Taxation program is designed to provide individuals with the conceptual understanding and sound technical knowledge to compete successfully in the ever-changing tax world. It is appropriate for individuals already working in public accounting, a corporate tax department, a law practice or government service. Enrolled agents and college graduates with an Accounting or Business degree who wish to pursue a career in taxation will also benefit from the program (state fee schedule does not apply).

Requirements for Admission to Classified Standing

To be fully accepted into classified standing, an applicant must have:

Program of Study Requirements for the Master of Science in Taxation

1. Core Taxation Courses

Five core taxation courses (15 units) are required of all students.

2. Elective Courses

Students select a minimum of three taxation elective courses (9 units). In addition, two courses (6 units) may be additional taxation elective courses or may be selected in consultation with the graduate tax advisor.

3. Comprehensive Project

The comprehensive project is incorporated in BUS 223D, Seminar in Tax Planning and Practice and BUS 223E, Business and Tax Aspects of High Technology Companies. Students choose either BUS 223D or BUS 223E. An individual written project is required, and an oral examination may be included.

4. Maintenance of 3.0 GPA

Students must maintain a grade point average of 3.0 or better on all graduate-level course work. Students who receive grades of "C-", "D", "F", or "U" in any business graduate course must repeat that course to achieve a grade of "C" or better. In addition, any student whose GPA falls below 3.0, or who receives two or more unsatisfactory grades ("C-", "D", "F", or "U") in graduate status, regardless of units completed, may be disqualified from the MST program. It is the policy of the Donald and Sally Lucas Graduate School of Business not to readmit disqualified graduate students after a second disqualification.

5. Competence in Written English

The University requires that all graduate students demonstrate competency in written English as a condition for advancement to candidacy. Please refer to the SJSU catalog section titled “Competency in Written English” for details. For graduate courses that meet the competency in written English requirement, please refer to the Graduate Studies and Research website at www.sjsu.edu/gradstudies.

6. Transfer Credit

Subject to approval of the Donald and Sally Lucas Graduate School of Business Program Coordinator, students may transfer a maximum of six semester units of business graduate course work from another accredited institution to be applied to advanced level coursework requirements. Grades in the transfer courses must be "B" or better.

7. Other University Requirements

Students must comply with all other graduate requirements contained in this catalog.

Course Requirements


Course Requirements

Advanced Taxation Courses15
BUS 223A, BUS 223B, BUS 223C and BUS 223F (12); BUS 223D or BUS 223E (3)
Applied Taxation Elective Courses15
Complete five courses from: BUS 225A, BUS 225B, BUS 225C, BUS 225D, BUS 225F, BUS 225G, BUS 225H, BUS 225I, BUS 225J, BUS 225K, BUS 225L, BUS 225N, BUS 225O

Total Units:30

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