Susan Porter headshot
SP

Susan Lynne Porter

Associate Professor
Unit: McIntire School of Commerce
Department: McIntire School of Commerce
Office location and address
Rouss & Robertson Halls, Room 327
125 Ruppel Dr
Charlottesville, Virginia 22904
Education
Ph.D., University of Washington
B.S., Babson College
Biography
Professor Porter specializes in issues related to the federal income taxation of individuals, corporations, and their shareholders. Her research interests include the effect of accounting and tax regulation on business decisions. Professor Porter has published numerous articles on tax and accounting topics in scholarly journals, including Journal of Accounting and EconomicsContemporary Accounting Research;Journal of Accounting, Auditing and Finance; and Journal of the American Taxation Association, among others. She is on the editorial board of Journal of International Accounting, Auditing and Taxation and an active member of the American Taxation Association and the American Accounting Association.
COMM 4450: Federal Taxation
Credits: 3
Analyzes the federal income tax law and its application to business, investment, and personal transactions. Prerequisite: COMM 2020 or Instructor Permission.
COMM 4993: Independent Study in Commerce
Credits: 1–3
Independent study under the supervision of a Commerce instructor. A project directly related to business must be submitted to, and approved by, the supervising instructor prior to the Commerce School add date. Students may take COMM 4993 only once. Prerequisite: Fourth-year Commerce standing.
GCOM 7410: Tax Research
Credits: 3
This course has been designed to expose students to the various statutory, administrative, and judicial sources of the tax law. Case studies are used throughout the course to assist students in developing and refining their proficiency in identifying issues, locating and interpreting pertinent authority, and effectively and professionally communicating their conclusions. Students will learn to use the electronic tax data base RIA checkpoint.
GCOM 7430: Taxation of Partnerships and Flow Through Entities
Credits: 3
This course provides an in-depth coverage of tax rules regarding the operations partnerships and flow-thru entities. A number of businesses utilize "pass-thru" for financing, investing and tax-planning reasons and partnerships are a powerful business tool as they allow flexibility regarding how to allocate income and distribute cash. This course will require reading of the internal revenue code. Restricted to MS in Accounting Students.
GCOM 7451: Federal Taxation
Credits: 3
Analyzes the federal income tax law and its application to business, investment, and personal transactions. The objectives of the course are to develop a basic understanding of the federal income tax laws and to provide a framework for integrating income tax planning into the decision-making process.