Oil and Gas Taxation
- Semester: Spring 2013
- Course ID: 379M
- Credit Hours: 3
-
Unique: 29235
Course Information
Registration Information
- Upperclass-only elective
Meeting Times
Day | Time | Location |
---|---|---|
THU | 2:30 - 5:20 pm | TNH 3.127 |
Evaluation Method
Type | Date | Time | Location |
---|---|---|---|
Final exam | May 1, 2013 | 1:30 pm | A-Z in 2.139 |
Description
Oil and 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 the U.S. tax law. Current tax legislative proposals and/or final legislation that affects the oil and gas industry will be addressed as warranted. The emphasis is on federal income taxation of domestic oil and gas transactions, although certain international tax aspects of the oil and gas business will be referenced and contrasted throughout the class.Instructors
Spellings, James M Jr.