Academic Programs
Courses | Fall 2008 | Summer 2008 | Spring 2008
Spring 2008 Course Offerings
LAW 7604 - (2 credits) - INCOME TAXATION II (To be re-titled, “TIMING ISSUES IN TAXATION”) - (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 - (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 - (3 credits) - U.S. INTERNATIONAL TAX II - (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 - (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 the partnership agreement.
LAW 7623 - (3 credits) - FEDERAL TAXATION OF GRATUITOUS TRANSFERS - (Calfee)
Federal estate, gift and generation-skipping transfer taxes.
LAW 7625 - (2 credits) - INCOME TAXATION OF TRUSTS & ESTATES - (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 - (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 7650 - (2 credits) - STATE & LOCAL TAXATION - (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 7683 - (2 credits) - TRANSFER PRICING - (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 - (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 7640 - (2 credits) - CIVIL TAX PROCEDURE - (Friel)
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.
LAW 7931 - (2 credits) - TAXES & DEVELOPMENT - (Brauner)
Study of basic growth and development theory, and of standards for evaluating tax policy among nation states, given poverty and development as major concerns of international economic law and society as a whole. Study of possible solutions in the context of fiscal policy, including the need for cooperation from leading developing countries. Taught by professors from Brazil, Israel and Netherlands (via Columbia). Classes will meet during first 5-6 weeks and last 3 weeks of semester.
LAW 7931 - (2 credits) - EUROPEAN TAXATION - (Wiman)
This course explores the fundamentals of European Community tax law, tensions between EC objectives and member states fiscal sovereignty, harmonization of tax laws among member states, and EU tax impact on individuals and businesses.
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.