Professor Speck's research interests are in tax law and policy, with an emphasis on corporate, partnership, and international tax, legal and business history, and the ways in which taxation informs and structures the relationship between state and society.
ACCT 6430 - Taxation of Partnerships
Primary Instructor
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Fall 2019 / Fall 2020 / Fall 2021 / Fall 2022 / Fall 2023 / Fall 2024
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. Degree credit not granted for this course and LAWS 6167.
ACCT 6450 - Taxation of Corporations
Primary Instructor
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Spring 2019 / Spring 2020 / Spring 2021 / Spring 2022 / Spring 2024
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. Degree credit not granted for this course and LAWS 6157.
ACCT 6700 - Income Taxation
Primary Instructor
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Spring 2018 / Spring 2019 / Fall 2019 / Fall 2020 / Fall 2021 / Fall 2022 / Fall 2023 / Fall 2024
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
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Spring 2018 / Spring 2019 / Fall 2019 / Fall 2020 / Fall 2021 / Fall 2022 / Fall 2023 / Fall 2024
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
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Spring 2019 / Spring 2020 / Spring 2021 / Spring 2022 / Spring 2024
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). Degree credit not granted for this course and ACCT 6450.
LAWS 6167 - Partnership Taxation
Primary Instructor
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Fall 2019 / Fall 2020 / Fall 2021 / Fall 2022 / Fall 2023 / Fall 2024
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. Degree credit not granted for this course and ACCT 6430.
LAWS 7024 - Real Estate Planning
Primary Instructor
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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.
