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2022-SPRING_2222-ACCT-5347-001.doc - Accounting 5347-001...

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Accounting 5347-001Federal Taxation of Gifts and EstatesSpring 2022Instructor:Lee C. Schwemer, J.D.Time:Wednesday, 7:00 – 9:50 p.m.Classroom:139 Business Building(online until the week of 2-7)Instructor’s Office:413 Business BuildingOffice Hours:TTh, 11:00 – 12:30 p.m.Telephone: (817) 272-3832E-mail address:[email protected]I.CATALOG DESCRIPTION:ACCT 5347 (3-0).A comprehensive study of theprinciples and procedures involved in determining the federal estate tax and thesupplementary federal gift tax including taxability and valuation of property and thedetermination of deductions and credits.Prerequisite:ACCT 5314 or equivalent.II.COURSE OBJECTIVES:The three federal wealth transfer taxes are the estate tax, thegift tax and the generation-skipping transfer tax.The main objective of this course is toprovide the student with an in-depth examination of these taxes with an emphasis onresearch, planning, and problem solving using the Internal Revenue Code, Regulations,cases, treatises and other authoritative sources of the law.III.TEXTBOOKSRequiredStephens, Maxfield, Lind, Calfee, Federal Estate & Gift Taxation, Abridged Edition forStudent Use Only, 9th ed., Thomson Reuters/Tax & Accounting, 2013.Stephens, Maxfield, Lind, Calfee, Federal Estate & Gift Taxation, 2021 CumulativeSupplement to Abridged Student Edition, 9thed., Thomson Reuters/Tax & Accounting,2021.Study Problems for the above treatises.Federal Estate & Gift TaxesCode and Regulations Including Related Income TaxProvisions (CCH, March 1, 2021).Recommended Supplementary TextMcNulty, McCouch, Federal Estate and Gift Taxation in a Nutshell, 8th ed.West, 2016.
ACCT 5347-0012Collateral Reading Sources in LibraryThere are a variety of legal resources available electronically through the UTALibrary.Cases, statutes, legal encyclopedias, and law journals are some of theresources to be found.For a cursory introduction, go to the library home page, clickon Find Books and More, then Subject and Course Guide, then Law, then LawCollection.There you will find several data bases dealing with the law.In addition,there are hard copy books, treatises, encyclopedias, and general reference books onlegal topics on the 4thfloor of the library beginning with call letter K and extendingthrough call letters KZ.For assistance with electronic research, you may consult oneof the librarians on the first floor of the UTA Library.Hard copy materials on taxmay be found on the 4thfloor beginning with KF 6219.3.U89 and extending to KF6767.P.75 and beginning with HJ 2240 N3 and extending to HJ 5905.T 467.IV.COURSE PLAN:See Course Schedule in VI. following.This course will be taughtprimarily from a problem solving perspective.Class assignments are made by reference tothe Stephens, Maxfield, et al Study Problems (where more detailed reading assignments arefound).Each problem requires reading from the text in conjunction with the study of codesections and regulations.The expected level of comprehension is best approximated by theassigned questions in the problem book.You may wish to survey those questions prior tobeginning the reading.Occasionally material not assigned here will be addressed by lectureas a means of broadening course coverage and keeping abreast of new developments.

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Taxation in the United States

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