Oil and Gas Taxation

Course Information

Registration Information

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


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.


Headshot of Spellings, James M Jr. Spellings, James M Jr.
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