Academic Programs
Courses | Spring 2012 | Fall 2011 | Summer 2012
Fall 2011 Course Offerings
LAW 7602 - (3 credits) - TAXATION OF PROPERTY TRANSACTIONS
Tax problems of individual taxpayers; problems incident to the sale, exchange, and other disposition of property, including recognition and characterization concepts.
LAW 7611 - (3 credits) - CORPORATE TAXATION I
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
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
Federal estate, gift and generation-skipping transfer taxes.
LAW 7633 - (2 credits) - TAX EXEMPT ORGANIZATIONS
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
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
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 7905 - (1-2 credits) - INDEPENDENT STUDY
Students may be allowed to pursue an independent study project under the supervision of a member of the tax faculty. The course is graded on a satisfactory/unsatisfactory basis. (Registration for Independent Study requires the approval of the Director of the Graduate Tax Program. For further information, contact the Tax Program.)
LAW 7911 - FEDERAL TAX RESEARCH SEMINARS
A substantial research and writing project on a federal tax subject; instruction in tax research techniques.