University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||6372||Section Number||23756|
|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||150|
|Group Research Project & Presentation||150|
|Class Preparation and Participation||50|
Raabe et al., Federal Tax Research,9th ed., ISBN 978-1111221645.
Spilker et al., Taxation of Individuals and Business Entities,3rd (2012) ed., ISBN 9780078111068.
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Martin Luther King, Jr. Holiday
- Introduction to Tax Practice and Ethics; Tax Research Methodology
- Constitutional and Legislative Sources; Administrative Regulations and Rulings
- Judicial Interpretations; Commercial Tax Services
- Midterm Exam 1
- Entities Overview; Corporate Operations
- Corporate Operations
- Corporate Taxation: Nonliquidating Distributions
- Spring Break
- Corporate Formation, Reorganization, and Liquidation
- Midterm Exam 2
- Forming and Operating Partnerships
- Dispositions of Partnership Interest and Partnership Distribution
- S Corporations
- Transfer Taxes and Wealth Planning
- Project Presentation
- Final Exam