University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||6372||Section Number||23467|
|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.
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.
|Individual Research Problem||50|
|Group Research Project & Presentation||150|
|Class Preparation and Participation||50|
Everett, Hennig, and Nichols, Contemporary Tax Practice: Research, Planning and Strategies,2nd ed., ISBN 9780808023791.
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