Oil and Gas Taxation

Course Information

Registration Information

Meeting Times

Day Time Location
THU 1:30 - 4:20 pm TNH 2.137

Evaluation Method

Type Date Time Location
Final exam May 8, 2018 1:30 pm A-Z in 2.124


Cross-Listing. 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. It is helpful if students have taken Federal Income Tax or Oil and Gas Law as prerequisites to this course.

Textbooks ( * denotes required )

Oil and Gas: Federal Income Taxation (2018) *
Patrick Tennessee
Wolters Kluwer , edition: 2018 Edition
ISBN: 978-0808047094


Headshot of Spellings, James M Jr. Spellings, James M Jr.
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Important Class Changes

Date Updated
04/05/2018 Exam information updated