Information for Professor Nellen's Classes

San José State University

Click HERE for MST class schedule

Table of Contents

Administrative Matters Links to syllabi (materials are on Canvas): Business 223F (Accounting Methods)
MST News on Twitter Business 223A (Tax Research) Business 225F (State Taxation Fundamentals)
Primary Authority Links Business 223E  (High Tech Tax capstone)  
SJSU MST Mission & Learning Objectives Business 225H (Taxation of Property Transactions)  
Tips for Academic Success Business 225K (Advanced Ind Tax)  
Reports Sometimes Mentioned in Class   How to Get Free Student Membership in AICPA and CalCPA
Career & Personal Development Information Business 227B - Ethics for Tax Practitioners Social media links for MST Students and Alums
How to Reserve a Study Room in King Library Business 227D, Employment Tax/Modern Workforce How to Access RIA, CCH and BNA     
  Business 227E, Foundation for Understanding Taxation  

Administrative Matters

How to Access RIA, CCH, BNA and IRS Tax Research Tools

How to Get Free Student Membership in AICPA and CalCPA

Tips for Academic Success

 

Business 223F, Tax Accounting Methods and Periods  [Spring 2017]

Business 225K, Advanced Individual Taxes [Fall 2017]

 

Business 223A, Tax Research & Decision-making (MST)  [Fall 2017] 

Search various gov't websites http://usa.gov
Gov't Printing Office http://www.gpoaccess.gov/index.html
Internal Revenue Code http://www.law.cornell.edu/uscode/text/26

Above site provides table of contents and links to all sections. You can also find a specific code section (where you know the section number) by doing a Google search on, for example, "cornell 170" (to get IRC Section 170 on charitable contributions).
Congressional bills http://thomas.loc.gov
House Ways & Means http://www.house.gov/ways_means/
Senate Finance Committee http://www.senate.gov/~finance/
House Committee on Rules
 (another source for committee reports)
http://www.rules.house.gov/
Joint Committee on Taxation (many reports including the "Bluebooks" explaining enacted tax legislation) http://www.jct.gov/
Congressional Budget Office tax reports http://www.cbo.gov/topics/taxes
Treasury Department http://www.ustreas.gov/
Treasury Tax Policy Reports http://www.treasury.gov/resource-center/tax-policy/Pages/default.aspx
Retrieve regulations

(caution - may not be up to date)
http://www.irs.gov/Tax-Professionals/Tax-Code,-Regulations-and-Official-Guidance#26cfr

or

Cornell University Law School website - http://www.law.cornell.edu/cfr/text/26/chapter-I
Fed regs - search or browse - go to Title 26 http://www.ecfr.gov/

 also see tips on above site for browse and search
Tax regulations issued in 2011 to present (website maintained by Professor Nellen) http://www.sjsu.edu/people/annette.nellen/website/2014regs.html
 
also see gov't website links at the above page
IRS

Search tips from the IRS

http://www.irs.gov/

http://www.irs.gov/help/search_help.html

IRS Glossary of Tax Terms http://www.irs.gov/app/understandingTaxes/student/glossary.jsp
IRS Electronic Reading Room (links to most IRS documents) http://www.irs.gov/uac/Electronic-Reading-Room
IRS/Treasury Priority Guidance Plan http://www.irs.gov/uac/Priority-Guidance-Plan
Internal Revenue Bulletins

https://apps.irs.gov/app/picklist/list/internalRevenueBulletins.html

AODs from IRS website http://www.irs.gov/app/picklist/list/actionsOnDecisions.html
Chief Counsel Notices http://apps.irs.gov/app/picklist/list/chiefCounselNotices.html
LB&I Industry Directives http://www.irs.gov/Businesses/Corporations/Large-Business-and-International-%28LB&I%29-Industry-Director-Guidance
IRS Letter Rulings http://apps.irs.gov/app/picklist/list/writtenDeterminations.html
IRS Written Determinations http://apps.irs.gov/app/picklist/list/writtenDeterminations.html
IRS Information Letters http://apps.irs.gov/app/picklist/list/informationLetters.html
IRS Coordinated Issue Papers http://www.irs.gov/Businesses/Coordinated-Issue-Papers---LB&I
IRS Legal Advice Issued by Field Attorneys http://www.irs.gov/uac/Legal-Advice-Issued-by-Field-Attorneys
IRS Audit Technique Guides (formerly MSSPs) http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Audit-Techniques-Guides-ATGs
IRS Advance Notices of revenue rulings, revenue procedures, notices, etc. http://www.irs.gov/pub/irs-drop/
Excerpts from Internal Revenue Manual (IRM) http://www.irs.gov/irm/index.html
Circular 230 http://www.irs.gov/pub/irs-pdf/pcir230.pdf
Tax practitioner video and audio presentations http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/IRS-Live
Government documents including federal register, GAO reports, and federal budget http://www.gpoaccess.gov/multidb.html      and

http://www.gpo.gov/fdsys/search/home.action

Dept. of Justice - Tax Division http://www.usdoj.gov/tax/taxpress2009.htm
U.S. Tax Court (recent opinions + other info) http://ustaxcourt.gov/
Court cases http://scholar.google.com/

You can find many federal, California and other court cases here. There is also a feature that lets you find some cases that  mention the case you were looking for. Note - unlikely to find all existing tax cases.
Franchise Tax Board http://www.ftb.ca.gov/
Calif. State Board of Equalization http://www.boe.ca.gov/
California legislative proposals and legislation

http://leginfo.legislature.ca.gov/ 

California Revenue & Taxation Code https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml?tocCode=RTC&tocTitle=+Revenue+and+Taxation+Code+-+RTC
State Tax Agency Links http://www.aicpa.org/yellow/yptsgus.htm
State Info Relevant to Accountants http://www.aicpa.org/interestareas/tax/resources/
stateandlocal/toolsandaids/pages/statelinks.aspx
Links to state legislatures http://thomas.loc.gov/home/state-legislatures.html
Links to municipal codes http://www.municode.com/Resources/OnlineLibrary.asp
Tax Analysts http://www.tax.org/
AICPA's Statements on Standards for Tax Services and Interpretation (SSTS) http://www.aicpa.org/download/tax/SSTSfinal.pdf
Tax Links website maintained by Alan Kalman http://www.taxtopics.net/

 

Reports Professor Nellen Sometimes Make Reference to in Class


Academic Integrity and Avoiding Plagiarism

University Policy: Your own commitment to learning, as evidenced by your enrollment at San Jose State University, and the University’s Academic Integrity Policy requires you to be honest in all your academic course work.  Here are some key points from that policy, but you are highly encouraged to read the entire policy as well.  The SJSU Academic Integrity Policy can be found at http://www.sjsu.edu/senate/docs/F15-7.pdf

Additional Information from Professor Nellen - "Avoiding Plagiarism" (required reading for BUS 223A).

When in doubt about anything you can or cannot do - ask your professor.  For example, never assume it is permissible to work with another student your homework.


Updated    September19, 2017

To reach Professor Annette Nellen

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Last Modified: Aug 20, 2018