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Taxation

Business Associations

Experiential Course Requirement? No Seminar? No Professional Responsibility? No Prerequisites: None Course Description: This course provides an introduction to the laws governing business entities. We will examine the structure and characteristics of modern business organizations, particularly publicly traded and closely held business corporations. Significant emphasis is placed upon the nature of the corporate governance system …


Business Litigation

Course Description: This course is specifically designed for law students with a strong inclination to become litigators and handle cases involving business disputes. The focus of the course will be on the liability of fiduciaries who serve as trustee for a trust engaged in the purchase or sale of company stock. Fiduciaries are subject to …


Federal Income Tax

Experiential Course Requirement? No Seminar? No Professional Responsibility? No Prerequisites: None Course Description: The course provides an introduction to the basic principles of the federal income tax. The principal subject areas include: (1) characteristics of income; (2) allowable deductions and exemptions; (3) timing issues; (4) income splitting; (5) preferential tax provisions including capital gains; and (6) brief examination of …


International Tax Law

Course Description: This course examines how the United States tax system deals with globalization. The course considers jurisdictional and sovereignty issues, multiple taxation and the use of tax treaties, domestic tax rules applicable to inbound and outbound transactions, and how existing rules and treaties affect businesses’ outsourcing and offshore relocation decisions.


Nonprofit Organizations

Course Description: This course will examine the major aspects of governance and tax law issues affecting the nonprofit sector. The emphasis will be on the lawyer’s role in forming, securing recognition of tax exemption for, and counseling nonprofit entities, such as charitable organizations, foundations, museums, hospitals, universities, and advocacy groups.


State and Local Tax

Experiential Course Requirement? No Seminar? No Professional Responsibility? No Prerequisites: None Course Description: This course is designed to introduce students to the legal and policy issues relating to state and local taxation. In addition to covering the basic principles of state income, property, and retail sales and use taxation, the course focuses on the economic, administrative, political, and constitutional …


Tax Policy

Experiential Course Requirement? No Seminar? Yes Professional Responsibility? No Prerequisites: None Course Description: This course draws upon philosophy, economic theory, and political science to explore fundamental questions about the distribution of wealth in society. Using these constructs, the class will compare existing and proposed systems of taxation from both the United States and abroad, and it will highlight the …


Taxation of Business Enterprises

Experiential Course Requirement? No Seminar? No Professional Responsibility? No Prerequisites: Federal Income Tax Course Description: We will study the basics of taxation of corporations, partnerships, and LLCs. Among other goals, this course will prepare a student to advise persons who are starting new businesses whether they should operate the business in either a corporation or flow-through entity (such as …