SCPS Syllabus Template
Class Overview
Instructor Name and UVa Email Contact Information:
GARY D. DITTMER, CPA, CMA
EMAIL: GDD4U@VIRGINIA.EDU
CELL PHONE: 703-899-7514
Class Description (Use the SIS 400 characters from catalog description):
AN ANALYSIS OF THE FEDERAL INCOME TAX CODE, AS IT APPLIES TO CORPORATIONS, PARTNERSHIPS, S
CORPORATIONS, ESTATES, GIFTS, AND INTERNATIONAL TRANSACTIONS. STUDENTS WILL ANALYZE COURT
CASES TO DEVELOP AN UNDERSTANDING OF TAX RESEARCH AND APPLYING THE LAW TO A SET OF FACTS AND
CIRCUMSTANCES.
Learning Outcomes:
TO GAIN AN UNDERSTANDING OF THE FEDERAL INCOME TAX LAW (INCLUDING ESTATE & GIFT TAXATION)
APPLICABLE TO VARIOUS TYPES OF LEGAL ENTITIES AND TO PERFORM AND COMMUNICATE THE FINDINGS OF
TAX RESEARCH. UPON COMPLETION OF THE COURSE, STUDENTS WILL BE ABLE TO RECOGNIZE THE UNIQUE TAX
ASPECTS OF CERTAIN LEGAL ENTITIES, DEVELOP AN UNDERSTANDING OF INCOME TAX LAW, BE MORE AWARE
OF ETHICAL CHOICES IN TAX COMPLIANCE, AND BE ABLE TO PERFORM BASIC TAX RESEARCH.
Assessment Components: Please specify types of assignments, tests, papers, and projects that will be assigned.
A.
HOMEWORK IS ASSIGNED AND SHOULD BE COMPLETED BEFORE CLASS – WE WILL COVER SOLUTIONS
DURING THE FOLLOWING CLASS. I’LL ALSO POST SOLUTIONS TO ASSIGNED PROBLEMS ON OUR UVACOLLAB SITE
UNDER A FOLDER “HOMEWORK”. THERE WILL BE TWO TESTS AS INDICATED ON THE SCHEDULE OF CLASSES: A
MID-TERM AND A FINAL EXAM
B.
RESEARCH PAPERS: THERE WILL BE THREE RESEARCH PROJECTS DURING THE SEMESTER. THE FIRST
PROJECT IS PREPARING SUMMARIES OF AN ACTUAL COURT CASE AND THE FINAL TWO WILL BE PAPERS YOU
WILL WRITE ON A TAX RESEARCH TOPIC. THE SUMMARIES ARE USUALLY ONE TO TWO PAGES IN LENGTH WHILE
THE RESEARCH PAPERS SHOULD BE APPROXIMATELY FOUR PAGES IN LENGTH (SINGLE SPACED) THERE IS GOOD
COVERAGE OF TAX RESEARCH IN THE TEXT AND WE WILL DISCUSS RESEARCH DURING OUR ONLINE SESSIONS.
B.
PARTICIPATION IN WEEKLY ONLINE SESSION (USING BLACKBOARD COLLABORATE LIVE – I WILL EMAIL
INSTRUCTION ON ACCESSING THE SYSTEM – IT’S QUITE SIMPLE): I WILL BE ONLINE MONDAY EVENINGS AT 7:30
PM. IF YOU CAN’T MAKE A SESSION DUE TO A COMMITMENT, YOU WILL BE ABLE TO ACCESS AN ARCHIVED COPY
(RECORDED) AND VIEW AND HEAR THE COMPLETE SESSION, INCLUDING STUDENTS’ QUESTIONS.
D.
COURSE GRADING:
I.
TESTS:
50%
II.
RESEARCH PAPERS: 45%
III.
DISCRETIONARY:
5%
E.
ALL TESTS ARE CLOSED BOOK; THE ONE SUMMARY AND TWO RESEARCH PAPERS ARE INDIVIDUAL
PROJECTS, AND THE FINAL RESEARCH PAPER IS AN INDIVIDUAL PROJECT.
F.
BELOW IS AN ESTIMATE OF THE HOURS REQUIRED TO COMPLETE THE COURSE:
I.
LECTURES, AND LIVE SESSIONS
60 HOURS
II.
READING ASSIGNMENTS
30 HOURS
III.
WEEKLY HOMEWORK
24 HOURS
IV.
RESEARCH PAPER
20 HOURS
V.
REVIEW AND EXAMS
20 HOURS
TOTAL ESTIMATED HOURS
154 HOURS
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Required Text (include ISBN, specific edition)
WEST FEDERAL TAXATION: COMPREHENSIVE VOLUME, 2013 EDITION, AUTHORS/EDITORS: WILLIAM HOFFMAN,
JR., DAVID M. MALONEY, WILLIAM A. RAABE, AND JAMES YOUNG. THE TEXTBOOK WEBSITE HAS QUIZZES,
LEARNING OBJECTIVES AND MORE. THE ADDRESS IS:
HTTP://ACADEMIC.CENGAGE.COM/ FROM THE HOME PAGE, NAVIGATE TO HIGHER EDUCATION…THEN SELECT
BUSINESS… FINALLY CLICK ON: TAXES AND SELECT OUR TEXTBOOK TO ACCESS THE TEXTBOOK HOME PAGE.
THE PUBLISHER OFFERS A FEW ELECTRONIC OPTIONS FOR BUYING THE BOOK; SEE THE WEBSITE FOR
DETAILS.
Required Additional Resources and Technical Components
THE COURSE WILL BE CONDUCTED ONLINE USING UVACOLLAB (SEE BELOW FOR ACCESS INSTRUCTIONS) AND IS
MODELED AFTER A LIVE CLASS. WE WILL HAVE WEEKLY LECTURES USING COLLABORATION SOFTWARE (SEE
THE COURSE MENU FOR THE LINK), POWER POINT SLIDES PROVIDED BY THE TEXTBOOK EDITORS, AND A REVIEW
OF SELECTED HOMEWORK PROBLEMS. IN CASE YOU CAN’T MAKE A LIVE CLASS, ALL CLASSES ARE RECORDED
AND MAY BE VIEWED AT ANY TIME.
HOW TO ACCESS UVACOLLAB
THIS ONLINE CLASS IS AVAILABLE AT THE UVACOLLAB WEBSITE, WHICH IS ACCESSIBLE ON THE HOME PAGE OF
VIRGINIA.ORG. YOU’LL NEED YOUR UVA COMPUTING ID AND YOUR NETBADGE DIGITAL AUTHENTICATION
PASSWORD TO LOG IN.
TO LOG IN USING NETBADGE, GO TO HTTPS://COLLAB.ITC.VIRGINIA.EDU/PORTAL, SELECT UVA LOG IN ON THE
UPPER RIGHT.
ONCE YOU HAVE SUCCESSFULLY LOGGED INTO NETBADGE, YOU’LL BE AUTOMATICALLY BROUGHT INTO THE
UVACOLLAB SYSTEM WITH ACCESS TO OUR COURSE.
IF YOU EXPERIENCE PROBLEMS WITH LOG IN, PLEASE EMAIL: COLLAB-SUPPORT@VIRGINIA.EDU FOR
ASSISTANCE. AT THE END OF THIS SYLLABUS, THERE IS ADDITIONAL INFORMATION ABOUT SETTING UP YOUR
UVA EMAIL ACCOUNT.
TO ACCESS OUR LIVE OR RECORDED CLASS, CLICK ON BB COLLABORATE BRIDGE. THIS WILL TAKE A MINUTE OR
SO TO LOAD, SO BE PATIENT. THE DEFAULT IS FOR A LIVE SESSION (LOOK NEAR THE TOP LEFT); CLICK ON THE
HYPERLINK FOR OUR CLASS WHILE HOLDING DOWN THE CTRL KEY TO PREVENT YOUR POP UP BLOCKER FROM
BLOCKING IT FROM LOADING. TO VIEW A RECORDED CLASS, CLICK ON THE PULL-DOWN MENU NEAR THE TOP OF
THE PAGE.
Other Class Expectations (for Classroom/Internet and Web-Based classes, specify any live (synchronous) meetings
dates, times, delivery mode)
WE WILL COVER THE FOLLOWING TOPICS:
CLASS 1
MAY 27
READ: CHAPTER 2: WORKING WITH THE LAW
ASSIGNMENTS: CHAPTER 2: 7, 9, 11, 18, 23, 34
CLASS 2
JUNE 3
CHAPTER 16 ACCOUNTING PERIODS & METHODS
ASSIGNMENTS: 1, 6, 12, 15, 26, 30, & 33
CLASS 3:
JUNE 10
CHAPTER 17: CORPORATIONS: INTRODUCTION, OPERATING RULES AND RELATED CORPORATIONS.
ASSIGNMENTS: 2, 5, 17, 29, 30, 31 & 32
GILMORE COURT SUMMARY IS DUE. SUBMIT USING THE LINK ON UVACOLLAB.
SCPS_Syllabus_Template_Spring_12
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CLASS 4:
JUNE 17
CHAPTER 18, CORPORATIONS: ORGANIZATION AND CAPITAL STRUCTURE.
ASSIGNMENTS: 1, 5, 6, 21, 24, & 31.
CLASS 5:
JUNE 24
CHAPTER 19, CORPORATIONS: DISTRIBUTIONS NOT IN COMPLETE LIQUIDATION.
ASSIGNMENTS: 3, 6, 10, 15 & 18
CLASS 6:
JULY 1
CHAPTER 20; CORPORATIONS: DISTRIBUTIONS IN COMPLETE LIQUIDATION AND AN OVERVIEW OF
REORGANIZATIONS.
ASSIGNMENTS: 3, 9, 17, 21, & 24
CLASS 7:
JULY 8
MIDTERM EXAM & REVIEW: TEST IS LIVE FOR ONE WEEK.
FIRST RESEARCH PAPER IS DUE.
CLASS 8:
JULY 15
CHAPTER 21, PARTNERSHIPS
ASSIGNMENTS: 1, 3, 5, 14, 15, 23, 26, 31, & 33
CLASS 9:
JULY 22
CHAPTER 22, S CORPORATIONS
ASSIGNMENTS: 1, 3, 7, 14, 20 & 22
CLASS 10:
JULY 29
CHAPTER 23, EXEMPT ENTITIES
ASSIGNMENTS: 5, 7, 16, 20, & 34.
CLASS 11:
AUG 5
CHAPTER 25, TAXATION OF INTERNATIONAL TRANSACTIONS
ASSIGNMENTS: 4, 9, 12, 17, & 22.
CLASS 12
AUG 12
CHAPTER 27, THE FEDERAL GIFT AND ESTATE TAX
ASSIGNMENTS: 3, 9, 10, 14, 16, & 21.
SECOND RESEARCH PAPER IS DUE.
CLASS 13
AUG 17
FINAL EXAM CLOSE DATE
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Class Syllabus:
Please fill in the information in the table below, depending upon your instruction method and delivery mode.
Class Information in UVaCollab Site
Access: Provide instructions (http://collab.itc.virginia.edu/portal) with specific name of your site.
Class Instruction
Class
Requirements
Evaluation
Standards
Class Schedule
Clearly state the types of instruction, activities, and expectations that will be administered as part of
instruction.
PARTICIPATION IN WEEKLY ONLINE SESSION (USING BLACKBOARD COLLABORATE
LIVE – I WILL EMAIL INSTRUCTION ON ACCESSING THE SYSTEM – IT’S QUITE SIMPLE): I
WILL BE ONLINE MONDAY EVENINGS AT 7:30 PM. IF YOU CAN’T MAKE A SESSION DUE
TO A COMMITMENT, YOU WILL BE ABLE TO ACCESS AN ARCHIVED COPY (RECORDED)
AND VIEW AND HEAR THE COMPLETE SESSION, INCLUDING STUDENTS’ QUESTIONS.
Include attendance, participation and academic requirements. Requirements for projects, presentations,
and examinations must clearly incorporate class objectives.
A.
HOMEWORK IS ASSIGNED AND SHOULD BE COMPLETED BEFORE CLASS – WE
WILL COVER SOLUTIONS DURING THE FOLLOWING CLASS. I’LL ALSO POST SOLUTIONS
TO ASSIGNED PROBLEMS ON OUR UVACOLLAB SITE UNDER A FOLDER “HOMEWORK”.
THERE WILL BE TWO TESTS AS INDICATED ON THE SCHEDULE OF CLASSES: A MIDTERM AND A FINAL EXAM
B.
RESEARCH PAPERS: THERE WILL BE THREE RESEARCH PROJECTS DURING THE
SEMESTER. THE FIRST PROJECT IS PREPARING SUMMARIES OF AN ACTUAL COURT
CASE AND THE FINAL TWO WILL BE PAPERS YOU WILL WRITE ON A TAX RESEARCH
TOPIC. THE SUMMARIES ARE USUALLY ONE TO TWO PAGES IN LENGTH WHILE THE
RESEARCH PAPERS SHOULD BE APPROXIMATELY FOUR PAGES IN LENGTH (SINGLE
SPACED) THERE IS GOOD COVERAGE OF TAX RESEARCH IN THE TEXT AND WE WILL
DISCUSS RESEARCH DURING OUR ONLINE SESSIONS.
C.
PARTICIPATION IN WEEKLY ONLINE SESSION (USING BLACKBOARD
COLLABORATE LIVE – I WILL EMAIL INSTRUCTION ON ACCESSING THE SYSTEM – IT’S
QUITE SIMPLE): I WILL BE ONLINE MONDAY EVENINGS AT 7:30 PM. IF YOU CAN’T
MAKE A SESSION DUE TO A COMMITMENT, YOU WILL BE ABLE TO ACCESS AN
ARCHIVED COPY (RECORDED) AND VIEW AND HEAR THE COMPLETE SESSION,
INCLUDING STUDENTS’ QUESTIONS.
Include the grading scale, percentage of grade or number of points attached to each requirement, and a
summary of how student work will be evaluated. Evaluation criteria for projects, presentations, and
examinations must reflect class objectives. Provision of evaluation rubrics is helpful. If class
participation is included it should be titled “Level and quality of participation” and should not be
weighted at greater than 10-15% of the final grade.
Course Grading:
i.
Tests:
50%
ii.
Research Papers: 45%
iii.
Discretionary:
5%
Provide an overview of class activities to meet class objectives.
CLASS 1
MAY 27
READ: CHAPTER 2: WORKING WITH THE LAW
ASSIGNMENTS: CHAPTER 2: 7, 9, 11, 18, 23, 34
CLASS 2
JUNE 3
CHAPTER 16 ACCOUNTING PERIODS & METHODS
ASSIGNMENTS: 1, 6, 12, 15, 26, 30, & 33
CLASS 3:
JUNE 10
CHAPTER 17: CORPORATIONS: INTRODUCTION, OPERATING RULES AND RELATED
CORPORATIONS.
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ASSIGNMENTS: 2, 5, 17, 29, 30, 31 & 32
GILMORE COURT SUMMARY IS DUE. SUBMIT USING THE LINK ON UVACOLLAB.
CLASS 4:
JUNE 17
CHAPTER 18, CORPORATIONS: ORGANIZATION AND CAPITAL STRUCTURE.
ASSIGNMENTS: 1, 5, 6, 21, 24, & 31.
CLASS 5:
JUNE 24
CHAPTER 19, CORPORATIONS: DISTRIBUTIONS NOT IN COMPLETE LIQUIDATION.
ASSIGNMENTS: 3, 6, 10, 15 & 18
CLASS 6:
JULY 1
CHAPTER 20; CORPORATIONS: DISTRIBUTIONS IN COMPLETE LIQUIDATION AND AN
OVERVIEW OF REORGANIZATIONS.
ASSIGNMENTS: 3, 9, 17, 21, & 24
CLASS 7:
JULY 8
MIDTERM EXAM & REVIEW: TEST IS LIVE FOR ONE WEEK.
FIRST RESEARCH PAPER IS DUE.
CLASS 8:
JULY 15
CHAPTER 21, PARTNERSHIPS
ASSIGNMENTS: 1, 3, 5, 14, 15, 23, 26, 31, & 33
CLASS 9:
JULY 22
CHAPTER 22, S CORPORATIONS
ASSIGNMENTS: 1, 3, 7, 14, 20 & 22
CLASS 10:
JULY 29
CHAPTER 23, EXEMPT ENTITIES
ASSIGNMENTS: 5, 7, 16, 20, & 34.
CLASS 11:
AUG 5
CHAPTER 25, TAXATION OF INTERNATIONAL TRANSACTIONS
ASSIGNMENTS: 4, 9, 12, 17, & 22.
CLASS 12
AUG 12
CHAPTER 27, THE FEDERAL GIFT AND ESTATE TAX
ASSIGNMENTS: 3, 9, 10, 14, 16, & 21.
SECOND RESEARCH PAPER IS DUE.
Communication
Assignments
CLASS 13
AUG 17
FINAL EXAM CLOSE DATE
Please state which instructional tools you will be using in UVaCollab:
EMAIL: GDD4U@VIRGINIA.EDU
OUR LIVE (ONLINE) CLASS WILL MEET ON MONDAY EVENINGS (EXCEPT FOR OUR FIRST
CLASS THAT IS ON TUESDAY MAY 28) FROM 7:30 PM TO APPROXIMATELY 10 PM (SOME
CLASSES ARE LONGER THAN OTHERS).
Please state the amount of time by which you will respond to student email.
WITHIN 48 HOURS FROM REIVING OF THE EMAIL
Please state where assignments will be posted for student’s reference.
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Resources
Gradebook
Technical Support
Contacts
HOMEWORK SOLUTIONS WILL BE POSTED IN HOMEWORK FOLDER.
Provide specific directions for how to access resources in your course.
Please provide a description of if/how you will be using the UVaCollab Gradebook.
Please copy and paste the following contact and support information for students.
 Login/Password: scpshelpdesk@virginia.edu
 UVaCollab: collab-support@virginia.edu
 BbCollaborate (Elluminate) Support: scpshelpdesk@virginia.edu
or http://support.blackboardcollaborate.com
University Email Policies:Students are expected to check their official U.Va. email addresses
on a frequent and consistent basis to remain informed of University communications, as certain
communications may be time sensitive. Students who fail to check their email on a regular
basis are responsible for any resulting consequences.
University of Virginia Honor System: All work should be pledged in the spirit of the Honor
System at the University of Virginia. The instructor will indicate which assignments and
activities are to be done individually and which permit collaboration. The following pledge
should be written out at the end of all quizzes, examinations, individual assignments and
papers: “I pledge that I have neither given nor received help a on this examination (quiz,
assignment, etc.)”. The pledge must be signed by the student. For more information please
visit Honor System
Special Needs: It is the policy of the University of Virginia to accommodate students with
disabilities in accordance with federal and state laws. Any SCPS student with a disability who
needs accommodation (e.g., in arrangements for seating, extended time for examinations, or
note-taking, etc.), should contact the Learning Needs and Evaluation Center (LNEC) and
provide them with appropriate medical or psychological documentation of his/her
condition.Once accommodations are approved, it is the student’s responsibility to follow up
with the instructor about logistics and implementation of accommodations. Accommodations
for test taking should be arranged at least 14 business days in advance of the date of the
test(s). Students with disabilities are encouraged to contact the LNEC: 434-243-5180/Voice,
434-465-6579/Video Phone, 434-243-5188/Fax. Further policies and statements available:
U.Va. Special Needs Website
For further policies and statements about student rights and responsibilities, please see U.Va
Website (http://www.scps.virginia.edu/audience/students)
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