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Spring 2021

6386 Oil & Gas Tax - WRIGHT- 23267

Professor(s): Denney Wright (OTHER FACULTY)

Credits: 3

Course Areas: Taxation 
Energy, Natural Resources and Environmental Law

Time: 1:00p-2:30p  MW  Location:  

Course Outline: Oil and Gas Income Taxation covers the United States federal income taxation of domestic oil and gas operations and transactions. The course examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production and abandonment. The study of transactions involving oil and gas interests analyzes acquisition, disposition, structuring and investment. Course participants learn the historical context and development of oil and gas provisions found in the U.S. tax law. Current tax legislative proposals or enactments that affect the oil and gas industry are addressed if warranted. The emphasis is on federal income taxation of domestic oil and gas transactions, although certain international tax aspects of the oil and gas business will be referenced and contrasted throughout the class.

Course Syllabus: Syllabus


Course Notes: DistanceEd  The instructor for this course has expressed a preference to operate the course as distance education. This means no physical classroom is assigned for this course. This also most likely means synchronous internet videoconferencing class sessions during the day(s) and time(s) when the course is scheduled to meet. However, other, more flexible modalities are possible, such as not using some of the scheduled class sessions to meet but instead supplementing with asynchronous distance education techniques. More details should be made available from the instructor via their syllabus or via other means as the start of the semester nears.

This is an LL.M class, and JD students may register, if space is available.

Prerequisites:  Federal Income Tax & Oil and Gas Law are recommended

First Day Assignments:

Final Exam Schedule: 05/10 1pm-4pm      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA:

Pass-Fail Student Election: Available

Course Materials

Book(s) Required

Denny L. Wright, Oil and Gas Tax: A Comprehensive Study, 2019 Ed . ISBN: 9781543816112
Publisher: Wolter Kluwers/CCH