Spring 2019
6386 Oil & Gas Tax - WRIGHT- 14087

Professor(s): Denney Wright (OTHER FACULTY)

Credits: 3

Course Areas: Taxation 
Energy, Natural Resources and Environmental Law

Time: 1:00p-2:30p  MW  Location: 213  BLB

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.

Outline updated 1/13/17

Course Syllabus: Syllabus

Course Notes:   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: 05/03 1-4pm  111 TU2    

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election:

Course Materials (10/8/2018 2:57:32 PM)

Book(s) Required

Oil and Gas: Federal Income Taxation (2019)
Author: CCH
ISBN: 9780808050513
Publisher: CCH Inc.