placeholder image
  • Contact Info
Publications in VIVO
 

Speck, Sloan G. Associate Professor

Positions

Research Areas research areas

Research

research overview

  • Professor Speck's research interests are in tax law and policy, with an emphasis on corporate and international tax, legal and business history, and the ways in which taxation informs and structures the relationship between state and society.

keywords

  • Income Taxation, Tax Policy, Corporate and International Tax, Legal and Business History

Publications

Teaching

courses taught

  • ACCT 6430 - Taxation of Partnerships
    Primary Instructor - Fall 2019
    Studies federal income taxation of pass-through entities such as those used by most small businesses in the U.S. Includes creation, operation, distributions, sale of interests and liquidation. Same as LAWS 6167.
  • ACCT 6450 - Taxation of Corporations
    Primary Instructor - Spring 2019 / Spring 2020
    Studies federal income taxation related to taxable corporations, the entities through which a large part of the economic activity in the U.S. is conducted. Includes creation, operation, distributions, sale of interests and liquidation. Same as LAWS 6157.
  • ACCT 6700 - Income Taxation
    Primary Instructor - Spring 2018 / Spring 2019 / Fall 2019
    Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Same as LAWS 6007.
  • LAWS 6007 - Income Taxation
    Primary Instructor - Spring 2018 / Spring 2019 / Fall 2019
    Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Same as ACCT 6700.
  • LAWS 6157 - Corporate Taxation
    Primary Instructor - Spring 2019 / Spring 2020
    Examines the federal income taxation of �subchapter C� corporations and their shareholders. Topics may include choice of entity, operations, distributions, redemptions, formations, liquidations, taxable asset and stock acquisitions, and tax-free reorganizations (that is, mergers and acquisitions). Same as ACCT 6450.
  • LAWS 6167 - Partnership Taxation
    Primary Instructor - Fall 2019
    Examines the federal income taxation of partnerships and other pass-through entities, which represent most small businesses in the United States. Topics may include the allocation of operating income and deductions among owners, contributions and distributions of property, and acquisitions and dispositions of partnership interests by partners.
  • LAWS 7024 - Real Estate Planning
    Primary Instructor - Spring 2018
    Considers various contemporary legal problems involved in the ownership, use, development, and operation of real estate, with particular emphasis on the federal income tax aspects of these issues. Topics may include sales, leases, and loans; choice of entity; leveraged partnerships; tax credit financing, foreign and tax-exempt investors; and real estate investment trusts.

Background

Other Profiles