Bus 223D Seminar in Tax Planning and Practice
Capstone course for the MS in Taxation degree. Will integrate financial planning throughout the program, including sale of the business and estate planning, and will include a final written comprehensive project. Prerequisite: Graduate standing and completion of at least 3 tax core courses. Notes: Completion of the course or BUS 223E satisfies the MST comprehensive project requirement.
Grading: Normal Grade Rules
Go for the Gold!
Work to improve your technical and practice management skills with every project and assignment you receive.
Summer 2011 Syllabus
Summer 2011 Additional Readings
In addition to readings assigned in class, I will post articles and links here where possible.
- Company Value Drives the Value of Founders' Stock, Bullen, Bondi, Vessels [PDF]
- Correcting Accounting for Deferred Revenue, The Tax Adviser, Robinson, Liu [PDF]
- Martin Ice Cream, 110 TC No. 18
- Norwalk, TC Memo 1998-279
- Separating Personal and Business Goodwill, Arne & Hamill
- The Choice-of-Entity Maze, Porcaro
- AICPA Statements on Standards for Tax Services
- Helvering v. Gregory, 69 F.2d 809 (1934) Second Circuit
- Gregory v. Helvering, 293 US 465 (1935), US Supreme Court
- Lawyers and Accountants Once Put Integrity First (NY Times)
- Helvering v. Horst, 311 U.S. 112 (1940)
- Lucas v. Earl, 281 U.S. 111 (1930)
- Request for Taxpayer Advocate Service Assistance
- How to Prepare a Protest