San José State University
|Administrative Matters||Links to syllabi (materials are on Canvas):||Business 223F (Accounting Methods)|
|MST News on Twitter||Business 223A (Tax Research)||Business 225F (State Taxation Fundamentals)|
|Primary Authority Links||Business 223E (High Tech Tax capstone)|
|SJSU MST Mission & Learning Objectives||Business 225H (Taxation of Property Transactions)|
|Tips for Academic Success||Business 225K (Advanced Ind Tax)|
|Reports Sometimes Mentioned in Class||How to Get Free Student Membership in AICPA and CalCPA|
|Career & Personal Development Information||Business 227B - Ethics for Tax Practitioners||Social media links for MST Students and Alums|
|How to Reserve a Study Room in King Library||Business 227D, Employment Tax/Modern Workforce||How to Access RIA, CCH and BNA|
|Business 227E, Foundation for Understanding Taxation|
Information about the SJSU MST Program
SJSU Academic Integrity Policy and Information - all students should read this
Map for Off-Campus MST classrooms in Santa Clara (2933 Bunker Hill Road, #120, Santa Clara, 95054)
Buy your text online at Spartan Shops (or purchase it in person at the Spartan Bookstore on the main campus) Note: To find the book at the Spartan Shops website, go to Textbooks, and then select the appropriate MBA term (not fall, spring or summer). If you go to the bookstore in person, look for the off-campus MBA program to find the MST textbooks. If you want an e-book, check the publisher's website, be sure you have the right title, edition, ISBN (not all texts are available this way though).
Information from the AICPA on careers in taxation
CCH and BNA - need to access through the King Library website:
The database website asks for your name, library card or student ID and PIN.
If you do not have a pin, then follow these instructions here. You can also fill out and submit the SJSU SAL online application from the library website (http://catalog.sjlibrary.org/search/$), then physically go to the King Library with your SJSU ID to activate your library account (and obtain a library card).
If you have any difficulty accessing CCH or BNA, contact (408) 808-2470 for assistance.
CCH IntelliConnect (see instructions above about the library database access)
BNA Tax Management Portfolios - Federal and Multistate (see instructions above about the library database access)
To access other library databases including Lexis Nexus - click here.
IRS - use the search and advanced search features (see link at top of the page and the search tips) or try IRS Tax Map - MST students - you cannot find everything you need on the IRS website or from a Google search, you'll need to use a commercial tax research tool (see above)
For students who are not yet CPAs
Cal CPA student membership - here
AICPA - To sign up for the student membership, visit this link: http://www.thiswaytocpa.com/ . Click the Sign Up link at the top of the page. At the bottom of the registration page, there is a box that will give you reduced fee AICPA membership as a student. Once you have completed the registration, you should receive a member number in about five business days via email. You then register for a member account on www.CPA2Biz.com to place orders with the member discount.
Remember - graduate level study is supposed to be challenging!
Time Management Tips (from Professor Nellen)
Syllabus 2015 syllabus will be available in late March
Syllabus and Reading materials + link to Canvas, online presentations and more
Syllabus - posted to Canvas website (and handed out in class) NOTE - the assignment for Day 1 was emailed to students a few weeks before the start of class. If you did not receive it, contact Professor Nellen.
Tax Principles Worksheet Blank (doc)
Academic Integrity +
Plagiarism Tutorial (print out of your score is due at first class
(if you do not have a student ID yet, use 123456789. Note that someone else's name might appear on your final answer sheet; just cross it out and write in your name.)
Be sure to see the tips and writing examples on the Canvas website
Writing Skills for the Tax Professional (from Georgia State University)
How to Paraphrase (from Purdue)
How to Paraphrase without Plagiarizing (from Colorado State Univ)
Grammar guides from the SJSU Writing Center (very helpful!)
There are additional resources for 223A students on the Canvas website for the course.
BNA Tax Management Portfolions - Federal and Multistate (see access instructions)
To access other library databases including Lexis Nexus and Academic Search Premier - click here.
To access e-journals (includes several tax journals) - click here [see tab for journals]
|Search various gov't websites||http://usa.gov|
|Gov't Printing Office||http://www.gpoaccess.gov/index.html|
|Internal Revenue Code||
Above site provides table of contents and links to all sections. You can also find a specific code section (where you know the section number) by doing a Google search on, for example, "cornell 170" (to get IRC Section 170 on charitable contributions).
|House Ways & Means||http://www.house.gov/ways_means/|
|Senate Finance Committee||http://www.senate.gov/~finance/|
House Committee on Rules
(another source for committee reports)
|Joint Committee on Taxation (many reports including the "Bluebooks" explaining enacted tax legislation)||http://www.jct.gov/|
|Congressional Budget Office tax reports||http://www.cbo.gov/topics/taxes|
|Treasury Tax Policy Reports||http://www.treasury.gov/resource-center/tax-policy/Pages/default.aspx|
(caution - may not be up to date)
Cornell University Law School website - http://www.law.cornell.edu/cfr/text/26/chapter-I
|Fed regs - search or browse - go to Title 26||
also see tips on above site for browse and search
|Tax regulations issued in 2011 to present (website maintained by Professor Nellen)||
also see gov't website links at the above page
Search tips from the IRS
|IRS Glossary of Tax Terms||http://www.irs.gov/app/understandingTaxes/student/glossary.jsp|
|IRS Electronic Reading Room (links to most IRS documents)||http://www.irs.gov/uac/Electronic-Reading-Room|
|IRS/Treasury Priority Guidance Plan||http://www.irs.gov/uac/Priority-Guidance-Plan|
|Internal Revenue Bulletins||http://www.irs.gov/app/picklist/list/internalRevenueBulletins.html|
|AODs from IRS website||http://www.irs.gov/app/picklist/list/actionsOnDecisions.html|
|Chief Counsel Notices||http://apps.irs.gov/app/picklist/list/chiefCounselNotices.html|
|LB&I Industry Directives||http://www.irs.gov/Businesses/Corporations/Large-Business-and-International-%28LB&I%29-Industry-Director-Guidance|
|IRS Letter Rulings||http://apps.irs.gov/app/picklist/list/writtenDeterminations.html|
|IRS Written Determinations||http://apps.irs.gov/app/picklist/list/writtenDeterminations.html|
|IRS Information Letters||http://apps.irs.gov/app/picklist/list/informationLetters.html|
|IRS Coordinated Issue Papers||http://www.irs.gov/Businesses/Coordinated-Issue-Papers---LB&I|
|IRS Legal Advice Issued by Field Attorneys||http://www.irs.gov/uac/Legal-Advice-Issued-by-Field-Attorneys|
|IRS Audit Technique Guides (formerly MSSPs)||http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Audit-Techniques-Guides-ATGs|
|IRS Advance Notices of revenue rulings, revenue procedures, notices, etc.||http://www.irs.gov/pub/irs-drop/|
|Excerpts from Internal Revenue Manual (IRM)||http://www.irs.gov/irm/index.html|
|Tax practitioner video and audio presentations||http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/IRS-Live|
|Government documents including federal register, GAO reports, and federal budget||http://www.gpoaccess.gov/multidb.html and|
|Dept. of Justice - Tax Division||http://www.usdoj.gov/tax/taxpress2009.htm|
|U.S. Tax Court (recent opinions + other info)||http://ustaxcourt.gov/|
You can find many federal, California and other court cases here. There is also a feature that lets you find some cases that mention the case you were looking for. Note - unlikely to find all existing tax cases.
|Franchise Tax Board||http://www.ftb.ca.gov/|
|Calif. State Board of Equalization||http://www.boe.ca.gov/|
|California legislative proposals and legislation||http://www.leginfo.ca.gov/bilinfo.html|
|California Revenue & Taxation Code||http://leginfo.public.ca.gov/calaw.html|
|State Tax Agency Links||http://www.aicpa.org/yellow/yptsgus.htm|
|State Info Relevant to Accountants||
|Links to state legislatures||http://thomas.loc.gov/home/state-legislatures.html|
|Links to municipal codes||http://www.municode.com/Resources/OnlineLibrary.asp|
|AICPA's Statements on Standards for Tax Services and Interpretation (SSTS)||http://www.aicpa.org/download/tax/SSTSfinal.pdf|
|Tax Links website maintained by Alan Kalman||http://www.taxtopics.net/|
CRS Report on brief overview to history of federal taxation
GAO Report on Alternative Filing Systems (10/96)
AICPA, Tax Policy Concept
Statement: Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax
Proposals, March 2001
Your own commitment to learning, as evidenced
by your enrollment at
Additional Information from Professor Nellen
Instructions for Accessing the Plagiarism Tutorial Provided by the SJSU Library (tutorial only required for 223A students):
Go to the tutorial pages at http://tutorials.sjlibrary.org/ (see link to plagiarism tutorial on right side of this page)
Select the plagiarism tutorial
Click on First Time Students option and enter the requested information (if you don't have a student ID yet, use 123456789)
Begin the tutorial.
When in doubt - ask your professor.
Updated January 6, 2015
To reach Professor Annette Nellen
Return to Professor Nellen's Web Page