|
|
Proposed Hours |
Number of Sessions at UT-A |
|
Introduction |
2 |
1 |
|
Tax research |
1 |
0 |
|
Accounting periods, methods |
2 |
0 |
|
Income |
4 |
2 |
|
Deductions and losses, including passive activity losses |
5 |
4 |
|
Property transactions |
6 |
5 |
|
C corporations |
4 |
2 |
|
Partnerships |
3 |
2 |
|
S corporations |
3 |
1 |
|
Individuals |
5 |
4 |
|
Fringe benefits, retirement plans |
2 |
* |
|
Computation of tax |
3 |
1** |
|
Professional responsibilities in tax practice |
2 |
0 |
*Fringe benefits are covered in the sessions on individuals.
**Includes business credits, AMT.
NOTE: In the past, classes have met 1.75 hrs. (for undergraduates) or 1.25 hrs. (for graduates) per session. Additional class sessions have been devoted to the following issues: the first day—an overview of the course and the subject matter, two exam days (plus a comprehensive final during the final exam period), two review days and one day for a speaker who discusses tax practice issues.
Return to "Experiences with the Model Tax Curriculum."