Course Description

Examine federal income tax law and regulations that are applicable to partnerships, corporations, and fiduciaries, as well as federal gift and estate tax principles, reorganizations, personal holding companies, and the accumulated earnings tax. Students will explore regulations related to tax planning, covering the timing of transactions, the appropriate form of transactions, the election of alternative tax methods available under the law, and settlement of tax controversies.

Learner Outcomes

Upon successful completion of this course, students will be able to:

  • Analyze the law and regulations regarding advanced taxation issues for corporations, partnerships, estates, and trusts
  • Describe the practical and key aspects of corporate taxation, partnership taxation, and fiduciary taxation
  • Identify and discuss the regulations related to tax planning and the settlement of tax controversies

Applies Towards the Following Certificates

Enroll Now - Select a section to enroll in
6:00PM to 9:00PM
Jan 10, 2023 to Mar 21, 2023
Web-based Instruction
Schedule and Location
Contact Hours
  • Web-based Instruction
Delivery Options
Course Fee(s)
Course Fee credit (4 units) $620.00
Available for Credit
4 units
Section Notes

Late Registrations Notice: 

Self enrollment will be available until 11:59PM PT of the day before the 2nd class session. If you are enrolling late, please contact PaCE Support as soon as possible at help@professional.ucsb.edu or 805-893-4200 to request access to the online class.

Students must have a UCSB NetID to access their online course.  If you do not already have a UCSB NetID, you will receive an email with instructions on how to create a NetID within one business day of late enrollment.  All students with a UCSB NetID will be added to the online course within two business days of late course registration. Students will then be able to access their course at gauchospace.ucsb.edu.

Steps to Enroll

How to Access Your Online Course:


One business day after enrollment but no sooner than 2 weeks before the beginning of the course, you will receive an email with detailed instructions on how to access your online course. You don’t need to take any action until you receive that email. Please note that you will not be able to access your online course until all the steps highlighted in that email are complete.

Required Textbook(s):
South-Western Federal Taxation 2020: Corporations, Partnerships, Estates and Trusts 44th Edition
ISBN-13: 978-0357359334 or etextbook 978-0357700808


No refunds after 1/22/23

A minimum $40 non-refundable administrative fee per course is charged for all drops. See the full Drop Policy here.