Academic Programs
Courses | Spring 2010 | Fall 2009 | Summer 2009
Spring 2010 Course Offerings
- LAW 7604 - (2 credits) - TIMING ISSUES IN TAXATION
- Professor: Willis
- Income tax accounting principles and problems; the taxable year; accounting methods; delayed payment transactions; time value of money.
- LAW 7613 - (3 credits) - CORPORATE TAXATION II
- Professor: McMahon
- Prerequisite: Corporate Tax I or instructor’s consent. Corporate reorganizations; corporate acquisitions and divisions, including transfer of inheritance of losses and other tax attributes; corporate penalty taxes; consolidated returns provisions.
- LAW 7615 - (2 credits) - U.S. INTERNATIONAL TAX II
- Professor: Lokken
- The foreign tax credit; special rules on controlled foreign corporations; foreign currencies; and cross-border transfers in nonrecognition transactions. Mergers and acquisitions involving international corporations.
- LAW 7617 - (3 credits) - PARTNERSHIP TAXATION
- Professor: Luke
- Tax meaning of "partnership"; formation transactions between partner and partnership; determination and treatment of partnership income; sales or exchange of partnership interest; distributions; retirement; death of a partner; drafting the partnership agreement.
- LAW 7625 - (2 credits) - INCOME TAXATION OF TRUSTS & ESTATES
- Professor: Calfee
- Taxation of income of trusts and estates, including simple and complex trusts, annuities, property distributions, income in respect of a decedent, grantor trusts.
- LAW 7632 - (3 credits) - DEFERRED COMPENSATION & EXECUTIVE COMPENSATION
- Professor: Dilley
- Tax consequences of compensation in forms other than cash paid contemporaneously with performance of the services. Includes nonqualified deferred compensation devices, and qualified pension and profit-sharing plans.
- LAW 7641 - (2 credits) - PROCEDURES IN TAX FRAUD CASES
- Professor: Phillips
- Criminal offenses and methods of proof; investigative authority of the IRS; summons enforcement proceedings; search warrants and grand jury subpoenas, constitutional defenses to the compulsory production of evidence; the attorney-client privilege and other objections available to taxpayers and third parties.
- LAW 7650 - (2 credits) - STATE & LOCAL TAXATION
- Professor: Hudson
- Nature and purpose of state taxation; comparison of property and excise taxes; uniformity of taxation; assessment and collection procedures; remedies available to taxpayers.
- LAW 7660 - (2 credits) - INTERNATIONAL TAX POLICY
- Professor: McDaniel
- This seminar deals with a collection of policy issues in international taxation, including methods of mitigating international double taxation, tax incentives to increase research and development, increase investment in developing countries, the interaction of tax and trade policies, and the use of formulary approaches in place of the arms’ length transfer pricing system. Consideration will also be given to the debate between OECD countries and countries utilized as tax havens over so-called harmful tax competition. Each student will prepare a paper on a topic to be selected. There will be no final examination.
- LAW 7683 - (2 credits) - TRANSFER PRICING
- Professor: Brauner
- Transactions between related entities in connection with the tax requirement that such transactions be priced as if between unrelated persons.
- LAW 7931 - (2 credits) - INTERNATIONAL TAX PLANNING
- Professor: McDaniel
- Core of course is proposal for venture involving companies in three countries. Student first writes memorandum based on law of student’s own country; then students form 3-person teams, from different countries, to develop and present team’s memorandum for optimal tax structure. See handout for full description.
- LAW 7931 - (3 credits) - TAXATION OF FINANCIAL INSTRUMENTS
- Professor: Lokken
- This course deals with the taxation of income from financial instruments of various kinds, including debt instruments, options, futures, forwards, swaps, and other derivatives. Although the course ultimately concerns income tax issues, significant time will be spend in the class on examining the economic and financial aspects of the instruments and uses of the instruments in investment and business strategies.
- LAW 7931 - (2 credits) - EUROPEAN TAXATION
- Professor: Dourado
- The European Tax Law Course 2010 will cover general topics of European tax law, as well as selected issues on European direct tax law currently being debated at both an academic and practical level. The course is aimed at students with different backgrounds (both with EC law knowledge and without it), and it is structured to enable all participants to enter into an analysis and debate of some of the current tax topics under discussion in the European Union that also have an influence in other (non-EU) countries: the Institutional Framework of the European Union and its Competence on Tax Matters, the Direct Tax Directives, the Relationship between Primary and Secondary Law in Tax Matters, European Tax Law and Tax Treaties, Personal Taxation, Cross-Border Losses, Non-discriminatory Taxation of Dividends, Interest Deductibility, Withholding Taxes, Abuse of Law. Furthermore, the course also comprises the analysis of case studies, where participants can explore the interaction of European tax law, tax treaties and their domestic tax systems.
- LAW 7911 - (2 credits) - FEDERAL TAX RESEARCH SEMINARS
- This is a required course involving substantial research and writing on a federal tax subject; lectures on various topics; and instruction in tax research techniques.