The University of Texas at Austin   School of Law

Main menu:

Spring 2014 - Oil and Gas Taxation

Spellings, James M Jr
Wright, Denney L

Course ID: 379M  Unique # 29560  Credit Hours: 3
Meeting DaysTimesLocation
   Thursday 2:30 pm - 5:20 pm TNH 2.123
Exam Type   Date   Time      Name Range   Room  
  Final Friday, May 9    1:30 pm          A-Z
Registration Information
This course is restricted to upper division students only.

Oil & Gas 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 U.S.  tax law.  Current tax legislative proposals or enactments that affect the oil and gas industry are addressed if warranted.  Although emphasis is on federal income taxation of domestic oil and gas transactions, the international tax aspects of the oil and gas business also are surveyed.

Related Course Areas

Oil and Gas Federal Income Taxation - Patrick Hennessee
  CCH, edition: 2014
  ISBN: 978-0-8080-3572-5   (required)