UT Dallas Syllabus For Aim6352.0g1 06f Taught by Charles Solcher (Solcher)

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Course Syllabus Syllabus  AIM 6352.0G1 63 52.0G1 School of Management The University of Texas at Dallas Info |  | Technical Requirements Requirements |  | Course Access & Navigation Navigation |  | Communications Communications |  | | Course Info  Assessments | Academic  Assessments |  Academic Calendar  |  | Scholastic Honesty Honesty |  | Course Evaluation | Evaluation | UTD Policies | Policies |

Course Information Course

Course Number/Section Course Title Term and Dates 

AIM 6352.0G1 Corporate Taxation Fall 2006

Professor Profe ssor Contact Information


Charles Solcher Senior Lecturer in Accounting and Information Management

Office Phone: Other Phone: Email Address: Website: Office Hours: Office Location

972-883-6347 972-713-8828 (Home) [email protected] http://www.utdallas.edu/~solcher  By Appointment SOM 4.810

E-mail: Please use WebCT to communicate with the instructor or TA. This is a closed closed system and only the person to whom the message is address is allowed access . Discussion: This feature can be used to post messages to other members of the class. This is an open system and all class members can access posting on the Discussion Board. The Instructor and the TA do not normally response to these messages. Personal messages should be sent by email and not posted on the Discussion Board. Teaching Assistant: Email Address:

Simon Lu [email protected]

  Course Pre-requisites, Co-requisites, and/or Other Restrictions

 AIM 6351 or equivalent Course Descripti Descripti on  

Course Approach

Course Syllabus

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The course will rely heavily on lectures, PowerPoint presentations, textbook assignments and chapter quizzes. Course Preparation and Participation Each student must accept the responsibility for course preparation. Thus, for each session, every student must study the assigned chapters, listen to the lectures and view the power points each chapter wil l be follow ed by a graded graded quiz.   presentations. In addition , each

Online Tests/Quizzes You can access quizzes by clicking the Chapter Quizzes icon and then clicking the available quiz title links. Each quiz is timed and can only be accessed once within the scheduled time window. Please read the on-screen instructions carefully before you click the Begin Quiz button.  After each quiz is graded and released for reviewing, you may go back to the qui quizzes zzes page and click the “Completed” link under status column of the quiz to review your quiz results and any feedbacks from the instructor. Professional Linkages Corporate taxation is an important area for all accounting firms, including large international, regional and local firms. It continues to be a way of developing key relationships with executives. Student Learning Objectives/Outcomes

To Use Critical Thinking To understand and apply income tax concepts that influence decisions of corporate managers. The course will concentrate on tax effects in the following areas: 1. Creation of Corporations 2. Corporate Distributions 3. Corporate Reorganizations 4. Tax Practice and dealing with the IRS To determine how distributions affect the tax liabilities of both the shareholders and the corporate entity. To apply concepts to determine the best course of action for both the shareholders and the corporate entity. To Understand the Ethical Considerations in Tax Practice To appreciate the requirements and concepts contained in the Statement on Responsibilities in Tax Practice. To understand the ethical issues that confronts both individual taxpayers and tax practitioners on a day-to-day basis. To Enhance Communication Skills

Course Syllabus

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To improve communication skills, students will prepare two Federal Corporate income tax returns. Required Textb Textb ooks and Materials Materials  

West Federal Taxation – Corporations, Partnership, Estate and Trusts, 2007 Edition, by Hoffman, Smith and Willis, Thomson-Southwestern Publishing. Textbooks and some other bookstore materials can be ordered online through MBS Direct Virtual Bookstore or Bookstore or Off-Campus Books Books online  online ordering site. They are also available in stock at the UTD Bookstore and Bookstore and Off-Campus Books. Top

Techn Te chnical ical Requirements In addition to a confident level of computer and Internet literacy, certain minimum technical requirement must be met to enable a successful learning experience. Please review the important technical requirements and the web browser configuration information. information . Top

Course Access and Navigatio Navigation n This course was developed using a web course tool called WebCT. It is to be delivered entirely online. Students will use their UTD NetID account to login to the course at: http://webct.utdallas.edu http://webct.utdallas.edu.. Please see the course access and navigation information information.. To get started with a WebCT course, please see the Getting Started: Student WebCT Orientation.. Orientation If you have any problems with your UTD account or with the UTD WebCT server, you may send an email to: [email protected] [email protected] or  or call the UTD Computer Helpdesk at: 972-883-2911. If you encounter any technical difficulties within the course site, please send an email to [email protected] . [email protected] Top

Communications This WebCT course has built-in communication tools which will be used for interaction and communication. Some external communication tools such as regular email and a web conferencing tool may also be used during the semester. Please see more details about information. communication tool information. Interaction with Instructor: The instructor will communicate with students mainly using the  Announcements. Students may send personal concerns or questions to t o the instructor using the course Email tool. The instructor will reply to student emails 3 working days under normal circumstances.

Course Syllabus

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Student Assessments Grading Gra ding Information

Maximum Points   Two Tests Quizzes Preparation of Tax Return Final Examination Total Points

200 90 60 150 500

 Accessing Grades Students can check their grades by clicking “My Grades” under Course Tools after the grade for each assessment task is released. Course Policies

Class Participation Students are required to login regularly to the online class site. The instructor will use the tracking feature in WebCT to monitor student activity. Virtual Classroom Citizenship The same guidelines that apply to traditional classes should be observed in the virtual classroom environment. Please use proper netiquette when interacting with class members and the professor.  As si gn men ts

  Tests: Each test will consist consist of 3 or 4 problems. There are sample tests and

solutions posted on WebCT.   Quizzes:  There are 9 quizzes. Quizzes are due at the end of each chapter and will be graded out of 10.   Tax Returns: Information concerning the tax returns will be posted on Septemb er 25, 2006 2006. The returns are due no later than Novemb er 5, 2006. 2006.

 As si gn men t su bm is si on in st ru ct io ns  

You will submit your assignments (in the required file format with a simple file name and a file extension) by using the Assignments tool on the course site. Please see the Assignments link on the course menu or see the icon on the designated page. You can click each assignment name link and follow the on-screen instructions to upload and submit your file(s). Please refer to the Help menu for more information on using this tool. Plea Please se not e: each assignment link will be deactivated after the assignment due time. After your submission is graded, you may click each assignment’s “Graded” tab to check the results and feedback.

Course Syllabus

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Online Tests Tests /Quizzes /Quizzes

You can access quizzes/exams by clicking the Assessments link on the course menu or see the quiz/exam icon on the designated page. Each quiz is timed and can be accessed only one time within the scheduled time window. Please read the on-screen instructions carefully before you click “Begin Assessment”. After each quiz is graded and released, you may go back to the  Assessments page and click “View All Submissions” to review your exam results. Final Examination

The final examination is comprehensive. Translation of the total point score into a letter grade will be based on the instructor’s judgment. The letter grade will reflect each student's performance relative to the course and standards expected of graduate students at the University of Texas at Dallas. Proctored Final Exam Information

This course requires a proctored final examination. An on-campus class exam session is scheduled on (Sa (Satur tur day, Nov ember 18, 2006, 2006, 11:00AM 11:00AM to t o 2:00 PM) under the supervision of UTD Campus in ro om SOM buil ding t he room the instructor. The exam will be given on th e UTD # TBA. This is an an open book/note final . Students who are not able to attend this exam session with instructor can arrange an individually proctored exam with a testing service of their choice at any date within this required Novem ber 20, 2006) 2006). For local students, testing service exam time window: (Novemb er 12 to November is available at UTD Learning Resources Center. Students who find UTD geographically inconvenient may use a testing service at a convenient location to have the exam proctored. All individually arranged proctored exams must be completed within the required exam time window. Student who will use either UTD testing service at Learning Resources Center or an outside testing service, please inform the instructor and the Global MBA Online office ([email protected] [email protected])) and complete a proctored exam form and send back to GMBA Office before (Octob er 15, 2006) 2006). For more information on arranging a proctored exam, the exam  form, please go to the Proctored Exam detailed procedures and a downl oadable exam Information  page at http://som.utdallas.edu/globalmba/gmba_proc_exam_info.htm . All completed exams must be received by (Novemb er 21, 2006). The GMBA Office requests all students who need to use testing services strictly follow the proctored exam scheduling deadlines . If any student fails to submit the exam form on time, the student will be required to come to campus and attend the scheduled class exam session (or seek instructor’s approval for any special arrangements). Import ant, Time- Sensit Sensit ive Requirement

Study teams may be formed immediately at the start of the course and posted on the Discussion Board. To facilitate the process, the following information, formatted as shown immediately upon loggin g-in to the course through the below, must be sent to the instruct or immediately course internal e-mail: 1. 2.

Last Name; First Name; UTD Degree Program and Expected Graduation Semester Day- time Telephone Number and FAX Number; Day and Evening Email Addresses

Course Syllabus

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3. 4. 5. 6.

Collegiate Degrees Earned; Years Earned; Name(s) of the Granting Institution(s) Number of Earned Collegiate Semester Hours of Accounting; Where Earned (Institution) Name of Current Employer; Your Position or Title; Months with Employer A Short Statement of Your Career Objectives and How You Expect This Course to Help


Course Syllabus

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 A  Acad cad em emii c Cal en end d ar Date


Week #1

Chapter 1

8/20-26 Week #2 8/27- 9/2 Week #3 9/3-9 Week #4 9/10-16

Chapter 2

Week #5 9/17-23 

Test One

Test One (Chapters 1-3) 1-3) wil l be pos ted on 9/17/200 9/17/2006 6 Test One d ue on 9/24/200 9/24/2006 6 

Week #6 9/24-30 

Chapter 4

Week #7 10/1-7 Week #8 10/8-14

Chapter 5

Code Sections: 351(a), 351(b),351(d) 368(c),357(a), 357(b), 357(c), 358 and 385(a) Code Sections:316(a),301(c),301(a),317(a), 301(b),301(d),305 Tax Tax retu rn d ata will be post ed on 9/25/2 9/25/2006 006  Code Sections: 316(a), 301(c), 301(a),317(a)301(b), 301(d) and 305 Code Sections: 318(a),317(b),302(a),302(b)(1),302(b)(2), 302(b)(3),302(c),302(b)(4),302(e),1014(a),303,311(a) and (b) 312(n)(7),305,306,304,331,267(a),334(a),336(a),336(b),336(d), 336(d)(2)(B)(ii),331,334(a),332,337,334(b) and 338

Week #9 10/15-21

Codes Secti Secti ons Covered, Assi gnments and Test Test Dates 

Code Sections: 448, 248, 11, 1561(a), 1563(a)(1), 1563(a)(2), 6012 and 6072. Reg. 1.1563-1(c)(2)

Chapter 2 Chapter 3

Chapter 6

Code Sections: 199,531,532,537,535,542 and 543

Chapter 6

Week #10 10/22-28 

Test Test Two

Week #11 10/29-11/4

Chapter 7

Code Section: 354,355,356,357,358,361,362,368

Week #12

Chapter 8

Code Sections: 1501,1502,1503 and1504

11/5-11  Week #13 11/12-18

Chapter 16

11/18/2006 Saturday  



Test Two (Chapter 4, 5, 6) 6) wil l be po st sted ed on 10/22/2006 10/22/2006 Test Two due i s 10/29/200 10/29/2006 6 

Tax returns proj ect due on 11/5/2 11/5/2006 006 

Code Sections: 7491,6212,6861,6213,6621,6601,6651,6662, 6501(a) and (b) Comprehensiv e Final (Proctor (Proctor ed on UTD Campus).The Campus).The time of the examinatio n i s 11:00 AM to 2:00 PM. The exam exam wil l be given on t he UTD UTD Campus Campus in SOM buil ding . The room # TBA. TBA. This is an open book /note final. 

Course Syllabus

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Scholastic Honesty The University has policies and discipline procedures proce dures regarding scholastic dishonesty. Detailed information is available on the Scholastic Dishonesty Dishonesty web  web page. All students are expected to maintain a high of responsibility with honesty. Students who violate vthe iolate University ruleslevel on scholastic dishonesty arerespect subjecttotoacademic disciplinary penalties, including  possibility of failure in the course and/or dismissal dismissal from the University. Since such dishonesty harms the individual, all students and the  integrity of the University, policies on scholastic dishonesty will be strictly enforced. Top

Course Evaluatio Evaluation n  As required by UTD academic regulations, every e very student must complete an evaluation for each enrolled course at the end of the semester. An online instructional assessment form will be made available for your confidential use. Please look for the course evaluation link on the course Homepage towards the end of the course. Top

University Policies Student Stude nt Conduct & Discipline

The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern student conduct and activities. activities. General information on student conduct and discipline is contained in the UTD publication, A to Z Guide , which is provided to all registered students each academic year. The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and Activities of the university’s Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the

Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1.602, 972/883-6391).  A student at the university neither neit her loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents’ Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or off campus, or whether civil or criminal penalties are also imposed for such conduct.  Ac adem ic Int egr it y  

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The faculty expects from its students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a degree, and/or the submission as one’s own work or material that is not one’s own. As a general rule, scholastic dishonesty involves involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings. Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the university’s policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective. Email Use 

The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a student’s U.T. Dallas email address and that faculty and staff consider email from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U.T. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts. Withdrawall f rom Cla Withdrawa Class ss

The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semester's course catalog. Administration procedures must be followed. It is the student's responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of "F" in a course if you choose not to attend the class once you are enrolled. Student Grievance Procedures

Procedures for student grievances are found in Title V, Rules on Student Services and  Activities, of the university’s Handbook of Operating Procedures . In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called “the respondent”). Individual faculty members retain primary for assigning and evaluations. therespondent matter cannot resolved at thatresponsibility level, the grievance must grades be submitted in writing to Ifthe withbe a copy of the respondent’s School Dean. If the matter is not resolved by the written response provided

Course Syllabus

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by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Dean’s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an  Academic Appeals Panel. The decision of the Academic Appeals Panel is ffinal. inal. The results of the academic appeals process will be distributed to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations. Incomp lete Grade Grade Polic Polic y  

 As per university policy, incomplete grades will be granted only for f or work unavoidably missed at the semester’s end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. Disability Services

The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY) Essentially, the law requires that colleges and universities make those reasonable adjustments necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for students who are blind. Occasionally an assignment assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. The college or university may need to provide special services such as registration, note-taking, or mobility assistance. It is the student’s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class or during office hours. Religious Holy Days

The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated.

Course Syllabus

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The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the decision of the chief executive officer or designee. Off-Ca OffCampus mpus Instruction and Course Activities

Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related risk-related activities. Information regarding these rules and regulations may be found at the website address given below.  Additional information is available from fro m the office of the school dean. (http://www.utdallas.edu/Business Affairs/Travel_Risk_Activities.htm) Affairs/Travel_Risk_Activities.htm) These descriptions and timelines are subject These subject t o change at the discretion o f the Professor.


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