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Federal Income Tax

Course Description:

The course provides an introduction to the basic principles of Federal Income Tax. The principal subject areas include: (1) characteristics of income (what is included in income); (2) allowable deductions and exemptions; (3) timing issues; (4) income splitting; (5) preferential tax provisions including capital gains; and (6) brief examination of other methods of taxation including …

International Tax

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. The course will include elements of …

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. A broad range of basic legal rules, …

State and Local Tax

Course Description:

According to the Wall Street Journal, "it has become evident in recent years that the serious business of governing the United States is largely being done in the States." Yet to meet the rising demand for public services, state and local governments must raise revenue through taxes (over $1.3 trillion annually). This course is designed …

Tax Policy Seminar

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 tension inherent in the underlying goals and the effects …

Taxation of Business Enterprises

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 a partnership or limited liability company).