HB2504
University Of Houston-Victoria
Click here to open a new window to search Spring 2013 – Current Instructor & Course Information
Course Online Syllabus
Spring 2012
| Department | ACCT | Course Number | 6372 | Section Number | 23757 |
| 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 | 150 | ||
| Group Research Project & Presentation | 150 | ||
| Class Preparation and Participation | 50 |
Required Reading
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.
Recommended Reading
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
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