Academic Programs
Courses | Spring 2010 | Fall 2009 | Summer 2009
Fall 2009 Course Offerings
- LAW 7602 - (3 credits) - Taxation of Property Transactions
- Section 5156
- Professor: McMahon
- Tax problems of individual taxpayers; concept of gross income; deductions; identification of taxpayer; problems incident to the sale, exchange, and other disposition of property, including recognition and characterization concepts.
- LAW 7611 - (3 credits) - Corporate Taxation I
- Section 5185
- Professor: McMahon
- Tax considerations in corporate formations, distributions, redemptions, and liquidations, including Subchapter C and Subchapter S corporations. Some general consideration of the tax alternatives relating to the sales of corporate businesses.
- LAW 7614 - (3 credits) - U.S. International Tax I
- Section 5190
- Professor: Brauner
- The tax definition of resident; the distinction between domestic and foreign entities; taxation of business income and nonbusiness income of foreign persons; taxation of income of trades or businesses carried on by foreign persons in the U.S.; special rules on U.S. real property interests; and branch profits and branch interest taxes.
- LAW 7623 - (3 credits) - Federal Taxation of Gratuitous Transfers
- Section 5182
- Professor: Calfee
- Federal estate, gift and generation-skipping transfer taxes.
- LAW 7633 - (2 credits) - Tax Exempt Organizations
- Section 5177
- Professor: Willis
- A study of the exemption from federal income tax accorded to a variety of public and private organizations, and the tax treatment of contributions to such organizations; public policies underlying exemption from tax and deductibility of contributions.
- LAW 7640 - (2 credits) - Civil Tax Procedure
- Section 3528
- Professor: Ullman
- Taxpayers' relationships with the Internal Revenue Service, including requests for rulings, conference and settlement procedures; deficiencies and their assessment; choice of forum; tax court practice; limitation periods and their mitigation; transferee liability; tax liens; and civil penalties. Includes study of professional responsibility.
- LAW 7682 - (2 credits) - Income Tax treaties
- Section 5192
- Professor: McDaniel
- This course examines the principal issues raised by model and bilateral tax treaties. The tax treaty making process is reviewed. Then the most important treaty articles are analyzed by comparing the Model U.S. and OECD income tax conventions with U.S. tax treaties with a developed county, a newly industrialized country, and a developing country. The course is a limited enrollment class and is open only to students simultaneously enrolled in U.S. International Tax I.
- LAW 7931 - (2 credits) - Taxation of Intangibles
- Section 8737
- Professor: Brauner
- Capitalization requirements applicable to expenditures incurred in development of intangibles; tax incentives for research and experimentation activities; amortization of intangibles; domestic and cross-border transactions and transfers; intellectual property holding companies; federal and state tax treatment of e-commerce transactions.