Oil and Gas Taxation
- Semester: Spring 2011
- Course ID: 279M
- Credit Hours: 2
-
Unique: 29420
Course Information
Registration Information
- Upperclass-only elective
Meeting Times
Day | Time | Location |
---|---|---|
THU | 3:30 - 5:20 pm | JON 5.206 |
Evaluation Method
Type | Date | Time | Location |
---|---|---|---|
Final exam | May 13, 2011 | 1:30 pm | A-Z in 2.124 |
Description
Oil & Gas Taxation covers the United States federal income taxation of domestic oil and gas operations and transactions. The course examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production and abandonment. The study of transactions involving oil and gas interests analyzes acquisition, disposition, structuring and investment. Course participants learn the historical context and development of oil and gas provisions found in U.S. tax law. Current tax legislative proposals or enactments that affect the oil and gas industry are addressed if warranted. Although emphasis is on federal income taxation of domestic oil and gas transactions, the international tax aspects of the oil and gas business also are surveyed.Instructors
Spellings, James M Jr.