TAXATION / 139


SSE 6117-Social Studies Education-Elementary School (3)
Prereq: graduate curriculum course. Contributions of social
education to the total elementary school program, with emphasis
on social interaction and programs and procedures in social
studies area.
SSE 6133-Social Studies in the Secondary School (3) Prereq:
.preparation in subject area equivalent to requirements for high
school certification and an appropriate methods course. Prob-
lems of teaching social studies.
SSE 6377C-Practicum in Secondary Social Studies Instruction
(3; max: 6) Prereq: an appropriate methods course. Identifica-
tion, definition, application, and synthesizing of component skills
relevant to social studies instructions.
SSE 6398-Analysis and Evaluation of Social Studies Instruc-
tion (3) Prereq: an appropriate methods course. Definition,
identification, consequential analysis, and application of
microcriteria of teacher effectiveness related to secondary social
studies instruction.
SSE 7939-Seminar in Social Studies (3) Open to advanced
degree students in social studies education. Application of
theoretical analysis for program development and teaching
strategies in social studies.


TAXATION
College of Law
 GRADUATE FACULTY 1982-83
Acting Director & Graduate Coordinator: S. A. Lind.
Distinguished Service Professor: J. J. Freeland. Professors:
D. A. Calfee; S. A. Lind; C. D. Miller.
 Graduate study in the field of taxation leading to the
degree Master of Laws in Taxation is available in the
College of Law. Applicants for admission to the Graduate
School for this degree must hold a law degree from an
accredited law school but need not submit scores on the
Graduate Record Examination. For further information
concerning admission consult the College of Law
Catalog, or write the Tax Office, 325 Holland Law Center.
LAW 7602-Income Taxation I (2) Tax problems of individual
taxpayers;'concepts of gross income; identification of taxpayer;
adjusted gross income; deductions, exemptions and taxable
income.
LAW 7603-Income Taxation II (2) Problems incident to the
sale, exchange, and other disposition of property, including
recognition and characterization concepts.
LAW 7604-Tax Accounting (2) Income tax accounting prin-
ciples; the taxable year, accounting methods, installment and
deferred payment sales, delayed payment for services, income
averaging, and loss carry-overs and carry-backs.
LAW 7607-Income Taxation of Natural Resources (2) Ex-
amination of the federal income taxation of the extractive in-
dustries (oil and gas, solid minerals) and timber; classification
and consequences of conveyance transactions; cost and percen-
tage depletion; geological and geophysical costs; intangible drill-
ing and development costs; mine exploration and development
expenditures.
LAW 7611-Corporate Taxation (2) Tax considerations in cor-
porate formation, distributions, redemptions, and liquidations.
General consideration of tax alternatives relating to sale of
corporate businesses..
LAW 7612-Advanced Corporate Taxation (2) Advanced
problems including Sub-chapter S corporations, professional
corporations, personal holding companies and punitive taxes
on earnings accumulation, collapsible corporations, and cor-
porate tax planning.
LAW 7613-Corporate Reorganization (2) Reorganizations:
mergers, consolidations, and division, including transfer or
inheritance of losses and other tax attributes.
LAW 7614-U.S. Taxation of Foreign Persons and Income (2)
Applications of the federal income tax to nonresident aliens and
foreign corporations and to United States citizens, residents, and
corporations investing funds abroad or conducting business with
foreign persons.


LAW 7617-Partnership Taxation (2) Tax meaning of "partner-
ship"; formation transactions between partner and partnership;
determination and treatment of partnership income; sales or
exchange of partnership interest; distributions; retirement; death
of a partner; drafting the partnership agreement.
LAW 7623-Taxation of Gratuitous Transfers (2) Federal taxes
on estates and gifts and generation-skipping transfers.
LAW 7624-Fiduciary Income and Tax Payment (2) Problems
of the fiduciary in allocation of receipts and disbursements be-
tween principal and income in the administration of trusts and
estates; Uniform Principal and Income Act; allocation of the
burden of death taxes.
LAW 7625-Income Taxation of Trusts and Estates (2) Taxa-
tion of income of trusts and estates, with emphasis on income
required to be distributed currently, equivocal distributions of
income or corpus, and accumulation distributions; other
fiduciary tax problems, including the treatment of income in
respect of decedents.
LAW 7626-Estate Planning (2) Estate planning; planning
lifetime and testamentary private and charitable dispositions of
property, postmortem planning; life insurances; analysis of small
and large estates; eliminating and offsetting complicating arid
adverse factors; selection of a fiduciary and administrative
provisions.
LAW 7632-Deferred Compensation (2) Tax consequences of
compensation in forms other than cash paid contemporaneously
with performance of services. Uses of employers' stock in
employee compensation, nonqualified deferral compensation
devices, and qualified pension and profit-sharing plans.
LAW 7633-Tax Exempt Organizations (2) Study of exemption
from federal income tax accorded to a variety of public and
private organizations, and tax treatment of contributions to such
organizations; public policies underlying exemption from tax;
and deductibility of contributions; and the broad new enforce-
ment powers to be undertaken by the Internal Revenue Service.
LAW 7640-Civil Tax Procedure (2) Taxpayer's relationships
with the Internal Revenue Service, including requests for rulings;
conference and settlement procedures; deficiencies and their
assessment; choice of forum; Tax Court practice; limitation
periods and their mitigation; transferee liability tax liens; and
civil penalties.
LAW 7641-Procedures in Tax Fraud Cases (2) Criminal
offenses and methods of proof; investigative authority of the IRS;
summons enforcement proceedings; search warrants and grand
jury subpoenas; constitutional defenses to the compulsory
production of evidence; the attorney-client privilege and other
objections available to taxpayers and third parties.
LAW 7650-State and Local Taxation (2) Nature and purpose
of state taxation, comparison of property and excise taxes;
uniformity of taxation; jurisdiction; assessment and collection
procedures; remedies available to taxpayers.
LAW 7905-Independent Study (1-3; max: 4) S/U.
LAW 7910-Supervised Research (1-5; max: 5) S/U.
LAW 7911-Federal Tax Research (1-2; max: 2) Substantial
research and writing project on a federal tax subject; instruc-
tion in tax research techniques. Students customarily register
for the course and complete the project during two successive
semesters. Credit is usually one hour each semester but may
be varied in accordance with scope and nature of project. H.
LAW 7931-Current Federal Tax Problems (2; max: 4) Variable
content. Course involves either significant new legislation or
significant developments within the existing statutory framework;
emphasis on policy considerations.
LAW 7940-Supervised Teaching (1-5; max: 5) S/U.


THEATRE
College of Fine Arts
 GRADUATE FACULTY 1982-83
Chairman: E. J. Hooks. Graduate Coordinator: R. L.
Green. Professor: E. J. Hooks. Associate Professors: R.
Brandman; R. L. Green; D. L. Shelton; A. Wehlburg;
G. L. West. Assistant Professor: D. C. Maulden.
 The graduate programs offered by the Department of
Theatre lead to the degrees of Master of Fine Arts and