Academic Programs
Courses | Spring 2012 | Fall 2011 | Summer 2011
Summer 2009 Course Offerings
- LAW 7617 (3 hours) - Partnership Taxation
Section 8271
Professor: McMahon - 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 a partnership agreement.
- LAW 7625 (2 hours) - Income Tax of Trusts & Estates
Section 8272
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. (This class will be offered at the JD level for 3 hours; however, LL.M. students taking this course will only receive credit for 2 hours.)
- LAW 7625 (2 hours) - Estate Planning
Section 8273
Professors: Detzel & Pratt - Planning lifetime and testamentary dispositions of property; postmortem planning; analysis of small and large estates; eliminating and offsetting complicating and adverse factors; selection of a fiduciary and administrative provisions.
- LAW 7931 (1 hour) – Taxation of Real Estate Transactions*
Section 8981
Professor: Lokken - This course will cover several topics relating to the U.S. income taxation of businesses and investors in the real estate industry, including like kind exchanges, installment sales, interest capitalization requirements, accounting issues of contractors, foreign investors in U.S. real property, and Real Estate Investment Trusts (REITs). Coverage of several of these topics will build the basic coverage of the topics in Taxation of Property Transactions.
*This course will meet the first 3 ½ weeks of this Semester and class will end on Friday, June 12th.