HB2504
University Of Houston-Victoria
Click here to open a new window to search Spring 2013 – Current Instructor & Course Information
Course Online Syllabus
Spring 2011
| Department | ACCT | Course Number | 6372 | Section Number | 23464 |
| Name of Course | Advanced Studies in Taxation | ||||
| Name of Instructor | Chiang,Wei-Chih | ||||
This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook. | |||||
Learning Objectives
As a result of this course, students will
- Differentiate substantial authority and reasonable basis in tax practice.
- Read a court case and prepare a brief.
- Perform basic tax research in a real-world scenario.
- Apply strategic tax planning under diverse business settings.
Major Assignments/Exams
| Midterm Exam | 200 | ||
| Final Exam | 100 | ||
| Case Summary | 50 | ||
| Individual Research Problem | 50 | ||
| Group Research Project & Presentation | 150 | ||
| Class Preparation and Participation | 50 |
Required Reading
Everett, Hennig, and Nichols, Contemporary Tax Practice: Research, Planning and Strategies,2nd ed., ISBN 9780808023791.
Recommended Reading
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Martin Luther King, Jr. Holiday
- Legislative and Administrative Sources of Authority
- Judicial Sources of Authority; Tax Research
- Landmark Judicial Decision - Income
- Landmark Judicial Decision - Deductions
- Midterm Exam 1
- Landmark Judicial Decision - Property Transactions
- Landmark Judicial Decision - Accounting Records, Accounting Methods and Income Allocations
- Spring Break
- Tax Practice
- Tax Planning for Compensation and Retirement
- Midterm Exam 2
- Business Planning - Choice of Entity
- Tax Planning Strategies Business Entities
- Gift and Estate Tax Planning
- Project Presentation
- Final Exam
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