Academic Programs
Courses | Fall 2008 | Summer 2008 | Spring 2008
Summer 2008 Course Offerings
LAW 7617 - (3 credits) - PARTNERSHIP TAXATION - (Nunnallee)
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 - (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 credit hours; however, LL.M. students taking this course will only receive credit for 2
hours.)
LAW 7626 - (2 credits) - ESTATE PLANNING - (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 7660 - (2 credits) - INTERNATIONAL TAX POLICY - (McDaniel)
This seminar deals with a collection of issues in international taxation, most relating to a country’s
taxation of foreign persons deriving income and doing business in a country and most relating to
income tax treaties. Consideration will also be given to the debate between OECD countries and
countries utilized as tax havens over so-called harmful tax competition. Grades in this course will
be based on a series of short papers to be written during the semester. There will be no final
LAW 7911 - (2 hours) - FEDERAL TAX RESEARCH
A substantial research and writing project on a federal tax subject. (Sections will be available for
students registering in the summer term.)