San José State University
Click HERE for MST class schedule
|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
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 on becoming a CPA in CA or using MST courses as CE (CE for MST classes - see page 13 of Licensee handbook)
Information from the AICPA on careers in taxation
RIA CheckpointEdge and CCH Answerconnect - need to access through the King Library database website:
At the library website, click the link for "Articles & Databases". Then, under C look for CCH Internet Tax Research Network, and Checkpoint (or for Checkpoint, use this to go directly to the site). After you click on either of these links, you'll be directed to login to the King library using your SJSU user ID and password.
MST students enrolled before fall 2020 may still have an RIA user ID and password and will loginto Checkpoint with this link: RIA Checkpoint This likely will expire sometime in 2020 and at that point, follow tie above instructions to access Checkpoint.
CCH AnswerConnect (see instructions above about the library database access)
RIA and CCH How to Use - We cover this in 223A. You can also find a brief video on each posted in the MS Taxation Students Canvas site in the module on Tax Research Tools + Brief Videos.
To access other library databases including Nexus - click here.
IRS - use the search box at the top of the IRS website and search tips) - 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/ . You need to use your SJSU email address. 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 will be available in late March (posted to Canvas and/or emailed to you)
Syllabus and homework posted at Canvas
Syllabus - posted to Canvas website. NOTE - the assignment for Day 1 will be emailed to students at least 1 week before the start of class.
Academic Integrity + Plagiarism Tutorials (you will complete both the Plagiarism and Plagiarism Graduate Level tutorials. Printouts of your scores are due at the first class meeting.)
(If you do not have a student ID yet because you are an Open University student, use 123456789. Note that someone else's name might appear on your final answer sheet; just cross it out and write in your name.)
Writing tips - Read these!
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.
Commercial tax research tools used in all MST courses (RIA, CCH and BNA) - 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||https://www.gpo.gov/|
|Internal Revenue Code|| http://www.law.cornell.edu/uscode/text/26
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||https://www.treasury.gov/resource-center/tax-policy/Pages/reports_main.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||http://www.ecfr.gov/
also see tips on above site for browse and search
|Tax regulations issued in 2011 to present (website maintained by Professor Nellen)||http://www.sjsu.edu/people/annette.nellen/website/2014regs.html
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|
|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|
|Dept. of Justice - Tax Division||http://www.usdoj.gov/tax/taxpress2009.htm|
|U.S. Tax Court (recent opinions + other info)||http://ustaxcourt.gov/|
|Court cases|| http://scholar.google.com/
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 Dept. of Tax & Fee Administration||http://www.cdtfa.ca.gov/|
|Calif. State Board of Equalization||http://www.boe.ca.gov/|
|California legislative proposals and legislation|
|California Revenue & Taxation Code||https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml?tocCode=RTC&tocTitle=+Revenue+and+Taxation+Code+-+RTC|
|State Tax Agency Links||http://www.aicpa.org/yellow/yptsgus.htm|
|State Info Relevant to Accountants|| http://www.aicpa.org/interestareas/tax/resources/
|Links to state legislatures||https://www.congress.gov/state-legislature-websites|
|Links to municipal codes||http://www.municode.com/Resources/OnlineLibrary.asp|
|AICPA's Statements on Standards for Tax Services and Interpretation (SSTS)||click here|
|Tax Links website maintained by Alan Kalman (SJSU MST alum)||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, January 2017
University Policy: Your own commitment to learning, as evidenced by your enrollment at San Jose State University, and the University’s Academic Integrity Policy requires you to be honest in all your academic course work. Here are some key points from that policy, but you are highly encouraged to read the entire policy as well. The SJSU Academic Integrity Policy can be found at http://www.sjsu.edu/senate/docs/F15-7.pdf.
Additional Information from Professor Nellen - "Avoiding Plagiarism" (required reading for BUS 223A).
When in doubt about anything you can or cannot do - ask your professor. For example, never assume it is permissible to work with another student your homework.
Updated October 30, 2021
To reach Professor Annette Nellen
Return to Professor Nellen's Web Page
Last Modified: Oct 30, 2021