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Course Online Syllabus

Fall 2011

Department ACCTCourse Number4311 Section Number24947
Name of Course Princ's of Fed Income 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

  1. be able to understand the basic tax concepts and applications.
  2. be able to understand the basic tax concepts and applications.
  3. be able to identify and solve common tax research problems.
  4. be able to identify and solve common tax research problems.
  5. be able to prepare federal individual tax returns.
  6. be able to prepare federal individual tax returns.
  7. be able to use effective communication skills.
  8. be able to use effective communication skills.

Major Assignments/Exams

2 Midterm Exams @ 100 points each 200
2 Midterm Exams @ 100 points each 200
Final Exam 100
Final Exam 100
Homework 30
6 Homework @ 5 points each 30
2 Case Summary @ 20 points each 40
Case Summary 40
Individual Tax Return Project 50
Individual Tax Return Project 50
Class Participation 30
Class Participation 30

Required Reading

Spilker et al., Taxation of Individuals and Business Entities,3rd ed., ISBN 978-0-078-11106-8.

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

  • An Introduction to Tax
  • Ch 1: An Introduction to Tax
  • Tax Compliance, The IRS, and Tax Authorities
  • Ch 2: Tax Compliance, The IRS, and Tax Authorities
  • Ch 3: Tax Planning Strategies and Related Limitations
  • Tax Planning Strategies and Related Limitations
  • Individual Income Tax Overview
  • Ch 4: Individual Income Tax Overview
  • Ch 5: Gross Income and Exclusions
  • Gross Income and Exclusions
  • Ch 6: Individual Deductions
  • Individual Deductions
  • Midterm Exam 1
  • Midterm Exam 1: Ch 1-6.
  • Ch 7: Individual Income Tax Computation and Tax Credits
  • Individual Income Tax Computation and Tax Credits
  • Ch 8: Business Income, Deductions, and Accounting Methods
  • Business Income, Deductions, and Accounting Methods
  • Ch 9: Property Acquisition and Cost Recovery
  • Property Acquisition and Cost Recovery
  • Ch 10: Property Dispositions
  • Property Dispositions
  • Midterm Exam 2: Ch 7-10.
  • Midterm Exam 2
  • Ch 11: Investments
  • Investments
  • Compensation
  • Ch 12: Compensation
  • Ch 14: Tax Consequences of Home Ownership
  • Tax Consequences of Home Ownership
  • Final Exam: Ch 11-12, 14
  • Final Exam