Detailed course offerings (Time Schedule) are available for
LAW T 502 Federal Tax Controversies and Procedures (2-3)
View course details in MyPlan: LAW T 502
LAW T 503 Problems of Timing (2-3)
View course details in MyPlan: LAW T 503
LAW T 504 Income Taxation of Business and Investments (3-5) M. Hatfield
Addresses the fundamental issues of the taxation of income related to businesses and investments. Topics include business deductions; capital expenditures; depreciation; below market loans; non-recourse debt; methods of accounting; gains and losses; like-kind exchanges; installment sales; passive activity losses and credits; and the at-risk rules. Offered: A.
View course details in MyPlan: LAW T 504
LAW T 505 Introduction to Income Taxation (2)
Addresses a number of fundamental income tax concepts, including the computation of individual tax liability, statutory exclusions, deductions, and gains. Also deals with issues related to character and timing.
View course details in MyPlan: LAW T 505
LAW T 506 Tax Practice and Skills (1-4, max. 4)
Orientation to core concepts of tax practice, including administrative structure and nature of tax law, nuances of statutory interpretation, and the relative authority of statutory, administrative, and judicial sources. Includes overview of print and online tools for federal tax research. Credit/no-credit only.
View course details in MyPlan: LAW T 506
LAW T 507 Federal Tax Policy Seminar (2-4, max. 4)
Examines the theoretical and policy considerations applied in assessing existing and proposed federal tax regimes. Topics include: the nature of the income tax as a tax on saving and consumption; consumption taxes as alternatives to taxes on income; tax policy and charitable giving; taxes and the poor; and more.
View course details in MyPlan: LAW T 507
LAW T 510 Estate and Gift Taxation (3)
View course details in MyPlan: LAW T 510
LAW T 511 Taxation of Partners and Partnerships ([1-4]-, max. 4)
View course details in MyPlan: LAW T 511
LAW T 512 Exempt Organizations ([2-4]-, max. 4)
View course details in MyPlan: LAW T 512
LAW T 513 Estate Planning (3)
View course details in MyPlan: LAW T 513
LAW T 514 Drafting Estate Planning Documents (2)
Includes the drafting of several documents used in contemporary estate planning practice, including wills, trusts, client letters, powers of attorney, healthcare directives, gift and estate tax returns, and opinion letters. Prerequisite: LAW T 513, which may be taken concurrently. Instructors: Adams Offered: Sp.
View course details in MyPlan: LAW T 514
LAW T 515 International Taxation I (3)
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LAW T 516 International Taxation II (3)
View course details in MyPlan: LAW T 516
LAW T 517 Estate and Gift Taxation II (2)
View course details in MyPlan: LAW T 517
LAW T 518 Taxation of S Corporations (2)
View course details in MyPlan: LAW T 518
LAW T 519 Canadian-United States Tax Issues (2)
Overview to various cross-border issues, including the Canadian income tax (and its GST tax), residency for Canadian tax purposes, principles relating to operation of Canadian business in the United States and profit repatriation, and U.S. investment in Canada and similar repatriation issues.
View course details in MyPlan: LAW T 519
LAW T 520 Professional Regulation of Tax Lawyers (2-3)
Addresses the professional regulation of tax lawyers by Congress, the IRS, state bars, and professional associations. May address legal malpractice and criminal liability issues for tax lawyers.
View course details in MyPlan: LAW T 520
LAW T 521 Compensation and Benefits I (3)
View course details in MyPlan: LAW T 521
LAW T 522 Compensation and Benefits II (2)
View course details in MyPlan: LAW T 522
LAW T 523 International Estate Planning (2)
View course details in MyPlan: LAW T 523
LAW T 524 Transfer Pricing Seminar (2) Andrade
Reviews section 482 of U.S. Internal Revenue Code and the Treasury regulations thereunder with a focus on multinational corporations (MNCs) and their related party transactions that are subject to the arm's length standard. Application of U.S. transfer pricing regulations to related party transactions involving MNCs.
View course details in MyPlan: LAW T 524
LAW T 525 Advising Privately-Owned Businesses (3)
Explores the role of the lawyer as an adviser through case studies examining a range of structural planning issues and the practical and analytical challenges of the planning process. Emphasizes tax and business considerations, and creative planning strategies. Prerequisite: LAW A 530; LAW A 515, which may be taken concurrently.
View course details in MyPlan: LAW T 525
LAW T 526 Federal Tax Clinic ([2/3]-, max. 9)
Clinical training in federal tax litigation under the supervision of members of the law school faculty.
View course details in MyPlan: LAW T 526
LAW T 527 Taxation of Financial Instruments (2)
Examines the classification and tax consequences of various financial instruments including: fixed, variable, and contingent rate debt instruments; secondary market transactions in debt instruments, such as coupon stripping and market discount purchases; and transactions in common stock-equity derivatives, such as notional principal contracts, hedging transactions, and monetization strategies.
View course details in MyPlan: LAW T 527
LAW T 528 Graduate Tax Practicum (1-6, max. 6)
Field-based experience in a department-approved public or private entity, of eight hours per week minimum under the guidance of experienced practitioners. The student and practitioner produce a final report summarizing the practicum experience to the supervising faculty member, who decides whether to award academic credit. Credit/no-credit only.
View course details in MyPlan: LAW T 528
LAW T 529 International Tax Practice Seminar (2-3) Kadet
Utilizes case studies of real-world, multi-faceted international business transactions to develop the knowledge and skills to apply international tax principles and tools to both inbound and outbound investments. Offered: Sp.
View course details in MyPlan: LAW T 529
LAW T 530 Tax Issues in Mergers and Acquistitions (2-3)
Examines the federal income taxation of business entities and their owners. Limited to coverage of the fundamental concepts of corporate and partnership taxation.
View course details in MyPlan: LAW T 530
LAW T 531 Advanced Transactional Tax Problems (2)
Examination (through case studies) of consolidated tax returns, limits on the use of tax benefits, carryover of tax attributes, classifications of debt versus equity, and corporate penalty taxes.
View course details in MyPlan: LAW T 531
LAW T 532 Taxation of Estates, Trusts, and Beneficiaries (2-3)
View course details in MyPlan: LAW T 532
LAW T 533 Tax Crimes: Investigations, Prosecutions, and Penalties (2) Chiconie
Focuses on elements of tax and related crimes with a view of the governmental investigative tools and powers, including IRS summonses, search warrants, and Grand Jury investigations. Covers taxpayer's rights and defenses in a criminal case; the IRS voluntary disclosure program; and the elements of civil penalties. Offered: AWSp.
View course details in MyPlan: LAW T 533
LAW T 534 State and Local Taxation (2)
View course details in MyPlan: LAW T 534
LAW T 536 Taxation of Trans-Pacific Transactions (2-3)
View course details in MyPlan: LAW T 536
LAW T 537 Business Planning ([2-6]-, max. 6)
View course details in MyPlan: LAW T 537
LAW T 538 Estate Planning for Business Interests (2-3)
Business succession and estate planning issues for the owners of closely held business, including shareholder agreements, recapitalizations, family limited partnerships and limited liability companies, taxable acquisitions, split dollar agreements, redemptions to pay death taxes, electing small business trusts and more. Prerequisite: LAW T 510
View course details in MyPlan: LAW T 538
LAW T 539 Matrimonial Tax (2)
Covers tax aspects of married relationships and the tax impact of the dissolution of a marriage. Includes joint returns, the marriage tax penalty, innocent spouse relief from joint return liability, pre-nuptial agreements, transfer tax effects of inter-spousal transfers, alimony, child support, and marital property transfers incident to divorce.
View course details in MyPlan: LAW T 539
LAW T 540 Federal Tax Research and Writing (2-4)
View course details in MyPlan: LAW T 540
LAW T 541 Limited Liability Companies (2)
View course details in MyPlan: LAW T 541
LAW T 542 State and Local Tax II: Advanced State Tax Concepts (2) Okimoto
Covers the interplay between the federal tax and state tax systems. Covers attributional and economic nexus, unitary business principle, state combined reporting versus federal consolidated filings, expense disallowance, adjustments to the federal tax base, fair appointment, alternative business tax, and state tax implications of mergers and acquisitions. Offered: W.
View course details in MyPlan: LAW T 542
LAW T 543 Advanced Partnership Tax (2)
Builds on the material covered in the basic course, Taxation of Partners and Partnership. Covers more sophisticated aspects of partnership allocations; transactions between partners and partnerships; and sale or exchange of partnership interests. Prerequisite: LAW T 511.
View course details in MyPlan: LAW T 543
LAW T 544 Tax Aspects of Charitable Giving (2)
Examines income, gift, and estate tax consequences of charitable gifts of cash and property. Includes: theoretical and policy bases of charitable deduction; technical requirements; effect of receipt of benefits; percentage limitations based on donee and type of property; application of carryover rules; effect of partial cash or cash equivalent consideration.
View course details in MyPlan: LAW T 544
LAW T 545 International Taxation of Intellectual Property (2) Smith
Overview of the tax consequences of various types of common commercial arrangements that involve the development, ownership, and use of intangible property within multinational groups. Explores tax efficient arrangements such as contract research and licensing arrangement, cost-sharing arrangement, and the use of intangible holding companies.
View course details in MyPlan: LAW T 545
LAW T 546 Taxation of Real Estate Interests (2)
An in-depth study and analysis of the tax consequences of acquiring, developing, operating, and disposing of interests in real property. Focuses on practical approaches to structuring sale-leaseback transactions, syndications, installment sales, and like-kind exchanges. Considers the application of the passive activity loss rules in real estate.
View course details in MyPlan: LAW T 546
LAW T 547 International Taxation of Electronic Commerce (2-, max. 4)
Electronic commerce is defined as the exchange of digital information in connection with the purchases and sale of goods and services. Seminar and discussion format. Explores the potential methods and approaches for the taxation of earnings associated with electronic commerce.
View course details in MyPlan: LAW T 547
LAW T 548 Tax Writing (2)
Designed to improve writing skills as they relate to practice of tax law. Students draft many types of tax documents. Also considers professional responsibility aspects of tax practice.
View course details in MyPlan: LAW T 548
LAW T 549 International Merger and Acquisition Transactions (2)
Examines the rules applicable to international merger and acquisition transactions, both tax-deferred and table, including the anti-inversion rules of 7874 and the rules under 367 for a variety for tax-deferred transaction structures. Also covers the unique considerations applicable to taxable acquisitions of foreign target companies.
View course details in MyPlan: LAW T 549
LAW T 550 Global Perspectives on International Taxation (2)
International taxation of multinational corporations, including perspectives of both tax jurisdictions and multinational organizations such as OECD, as well as companies themselves. Topics include transfer pricing, permanent establishment, tax treaties, and tax arbitrage. Emphasizes evolving trends, case studies, and practical application of international tax rules. Offered: W.
View course details in MyPlan: LAW T 550