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SCHOOL OF LAW
SCHOOL OF LAW
LAW (TAXATION)

Detailed course offerings (Time Schedule) are available for

To see the detailed Instructor Class Description, click on the underlined instructor name following the course description.

LAW T 502 Federal Tax Controversies and Procedures (3)

LAW T 503 Problems of Timing (2-3)

LAW T 504 Property Dispositions and Transactions (3)

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.

LAW T 506 Tax Practice and Skills (1-4)
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.

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.

LAW T 510 Estate and Gift Taxation (3)

LAW T 511 Taxation of Partners and Partnerships ([1-4]-, max. 4)

LAW T 512 Exempt Organizations ([2-4]-, max. 4)

LAW T 513 Estate Planning (3)

LAW T 514 Drafting Estate Planning Documents (2) Adams
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. Offered: Sp.

LAW T 515 International Taxation I (3)

LAW T 516 International Taxation II (3)

LAW T 517 Estate and Gift Taxation II (2)

LAW T 518 Taxation of S Corporations (2)

LAW T 519 Canadian-United States Tax Issues (2) Ko
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.

LAW T 520 Tax Ethics (2)
Considers the role of ethics in tax practice and its application to specific problems faced by tax professionals. Explores substantive rules governing tax. Addresses ethical problems of tax professionals in connection with structuring transactions, resolving tax controversies with and presenting cases to the IRS, and representing litigants in tax controversies.

LAW T 521 Compensation and Benefits I (3)

LAW T 522 Compensation and Benefits II (2)

LAW T 523 International Estate Planning (2)

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.

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.

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.

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.
Instructor Course Description: Erika Wies Nijenhuis

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.

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.

LAW T 530 Corporate Reorganizations and Acquisitions (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.

LAW T 531 Advanced Corporate 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.

LAW T 532 Taxation of Estates, Trusts, and Beneficiaries (2-3)

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.
Instructor Course Description: Cori Elaine Flanders

LAW T 534 State and Local Taxation (2)

LAW T 536 Taxation of Trans-Pacific Transactions (2-3)

Instructor Course Description: Jeffery M Kadet

LAW T 537 Business Planning ([2-6]-, max. 6)

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

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.

LAW T 540 Federal Tax Research and Writing (2-4)

Instructor Course Description: Reid Scott Okimoto

LAW T 541 Limited Liability Companies (2)

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.

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.

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.

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.

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.

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.

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. Recommended: LAW T 506.

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.