University Catalog 2014-2015

University of Colorado Boulder

ACCT-6490 (3) Taxation of Natural Resources

Concerned with tax problems encountered in acquisition, operation, and disposition of natural resource properties. Topics include depletion, lease bonuses, intangible drilling costs, depreciation, and financing arrangements. Department enforced restriction, admission to the graduate tax program. Prerequisites: Requires a prerequisite course of ACCT 6700 (minimum grade D-).