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Course Objectives
Ø To determine the tax liability for individual taxpayers with varying tax
situations.
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
Ø To apply concepts to determine the best course of action for individual
taxpayers when confronted with options involving tax planning.
Ø The skills gained from the above items will be reinforced through the
preparation of a Federal income tax return using an on-line tax
preparation service.(A computer based tax preparation service
must be used!)
Grading System
Maximum
Points
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
Tax Returns: Information concerning the tax return and the on-line
service available to you will be posted in webCT.This will be a team
project-the teams will be posted in due course on webCT. The tax
return is due April 5, 2006. You must use a tax preparation software
product-a typed return is unacceptable and will result in a zero.
Short Answer / On-line Research Paper: Topics for this research paper
will be distributed the 1st night of class. The paper is due no later than
March 1, 2006.
There will be a 5 point penalty per day for each day that an
assigned project is late. If you can NOT be in class when an
assignment is due e-mail or Fax are satisfactory ways of
complying with due dates.
a. Code Sections
b. Treasury Regulations
c. IRS Revenue Rulings
d. Court Cases and/or Letter Rulings
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
• Facts
• Issues
• Conclusions
• Rationale-an analysis of the authorities that you
used in arriving at your conclusions. You should
cite the relevant cases, rulings, etc and tie them
back to your fact pattern.
• Any other format will not be acceptable and the
paper will not be graded
a. Professionalism
b. Logical format
c. Clarity-easy to understand by others
d. Creativity
e. Appropriate and acceptable writing style of a
graduate student
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
are correct 5 points
A-E 10/5
F-J 6/4
K-P 9/3
Q-T 9/2
U-Z 7/4
General Information
1. Make-up policy:
Only for very compelling reasons will a make-up test is allowed
Academic Integrity
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
General Comments:
• All academic exercises (including assignments, essays, laboratory
experiments and reports, examinations, etc.) require individual, independent
work. Any exception(s) will be clearly identified i.e. team projects
• Be sure your name or identifying number is on your paper.
• Complete and turn in academic exercises on time and in the required format
(hardcopy, electronic, etc.).
• Retain confirmation of document delivery if submitted electronically.
• Retain all research notes and drafts until the project or assignment has been
graded.
• Obtain written authorization from your instructor prior to submitting a portion of
academic work previously submitted for any academic exercise. (This includes
an individual or group project submitted for another course or at another
school.)
Examinations:
Be prepared
• To leave all personal belonging at the front of the room or other designated
location (this includes cell phones, turned off of course, and beverage containers)
• To present your UTD Comet Card
• To remove your cap or hat
• To remove the batteries from any electronic device (e.g. calculator)
• To exchange blue books or bring them early as required
• To change seating
• To sign out when exiting the testing room
• To be escorted for lavatory use
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
Class Schedule
Week # Date Topic Assignments
Introduction None
1 1/11/06 Chapter 1 Class Discussion
Questions and Problems –
11,12,15,17,18,22,26,39,45,51and 54
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
Spring Break
3/8/06
Class Discussion
Questions and Problems 2,6,12,16,24,28,29,32,38,39,40,&43
Chapter 10 On-line Research Paper Due
Questions and Problems – 4, 11, 17, 18, 26, 34, 38, 40, 50 &
56
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
11 3/29/06 Test #2 Chapters 7 – 11
Class Discussion
12 4/5/06 Chapter 12 Questions and Problems –4, 5, 13, 17, 31, 39, 42, 43, 47, 54,
& 58
Class Discussion
Questions and Problems –
Chapter 14 6,12,15,16,18,22,30,36,42,44,48,49,50,and 59
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Chapter 16 Questions and Problems – 7, 19, 24, 26, 29, 30, 34 & 37
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Class Discussion –
4/19/06 Chapter 17
Questions and Problems - -12, 15, 23, 37, 38,42, 45, & 49
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4/26/06 Final Chapters 12, 14-17
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Tax Accounting – Individual Taxation - AIM 6351 – Spring, 2006
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