Accounting 345 Summer 2000 Federal Tax I
Office Hours 1:30-3:00 Tuesday and Thursday

Syllabus
  1. Tuesday-- May 30 Class Begins
    Topic: Tax Research
    Proper Authority, Adequate Research
    Chapter(s): C1
    Problems: C1--36,44,45,46,55,57,58,61

  2. Thursday-- June 1
    Topic: Tax Determination
    Tax Determination-Overview
    Chapter(s): I2
    Problems: I2--30,31,35,42,43,44,48
  3. Tuesday-- June 6
    Topic: Gross Income
    Exclusions and Inclusions
    Chapter(s): I3, I4
    Problems:
    I3--35,38,40,44,50,53
    I4--35,36,37,42,44,46,49,53

  4. Thursday-- June 8
    Topic: Deductions
    Business Deduction Classification
    Chapter(s): I6,I8 (Casualty Losses)
    Problems: I6--35,36,44,53,56
    I8--48,50,51,52

  5. Tuesday-- June 13
    No Class (4:00 June 22 367 BSB-Makeup)

    Read (Chapter I8 Bad Debt)
  6. Thursday-- June 15
    No Class (4:00 July 6 367 BSB-Makeup)

    Read (Chapter I8 Bad Debt)
  7. Tuesday-- June 20
    Topic: Employee Expenses
    Employee Expenses, Deferred Compensation
    Chapter(s):,I9
    Problems:I9--50,51,52,54,58,63,64,69,73
  8. Thursday-- June 22
    Topic: Credits
    Business and Individual Credits
    Chapter(s): I14
    Problems:I14--49,54,55,56,57,58,60
  9. Thursday June 22-- Exam I
    Room 367 BSB 4:00pm

    Chapters I--2,3,4,6,8,9 C--1
  10. Tuesday-- June 27
    Topic:Property Transactions I
    Basis, Capital Gains and Losses
    Chapter(s): I5
    Problems: I5--36,39,42,47,55,56
  1. Thursday-- June 29
    Topic: Property Transactions II

    Cost Reovery, Depletion, Amortization,
    Basic Recapture
    Chapter(s):I10, I13
    Problems:
    I10--21,22,23,25,28,30,33,39
    I13--
    32,34,36,37,39,42,43,44,46,57
  2. Tuesday-- July 4
    No Class
  3. Thursday-- July 6
    Topic: Property Transactions III
    Like-kind Exchanges
    Chapter(s): I12
    Problems:I12--28,29,32,34,35,38,40
  4. Thursday--July 6--Exam II
    Room 367 BSB 4:00pm
    Chapters I--5,14,10,13

  5. Tuesday-- July 11
    Topic: Partnerships
    Formations, Basis of interest, Distributions
    Chapter(s): C9, C10
    Problems: C9-26,28,31,32,33,34,35
  6. Thursday-- July 13
    Topic: Corporations
    Corporate Tax, Formations, Special Issues
    Chapter(s): C2, C3
    Problems:
    C2-30,35,42,43
    C3-34,38,39,40,44,48
  7. Tuesday-- July 18
    Topic: Presentations

  8. Thursday-- July 20
    Topic: Final Exam
    Chapters I--12, C--2,3,9,10