Taxation
LAWS 6007-4. Income Taxation. Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual.
LAWS 6138 (2-3). Federal Tax Politics. Studies the tax system as the nexus of politics and economics. Examines how various interests and entities use the many tools of political power to shape the tax system. Intended for those interested in politics and legislation, rather than for the tax specialist.
LAWS 6157-3. Corporate Taxation. Studies federal income taxation related to taxable corporations, the entities through which a large part of the economic activity in the U.S. is conducted. Includes creation, operation, distributions, sale of interests, and liquidation.
LAWS 6167-3. Taxation of Conduit Entities. Studies federal income taxation of pass-through entities such as are used by most small businesses in the U.S. Includes creation, operation, distributions, sale of interests, and liquidation.
LAWS 7207-3. Federal Estate and Gift Tax. Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning.
LAWS 7217-2. Estate Planning. Discusses problems and solutions for owners of various-sized estates and different types of assets including jointly-held property, stock in closely-held corporations and farms, analysis of federal taxation of generation-skipping transfers in trust, postmortem estate planning, and drafting of trusts and wills. Prereqs., LAWS 6104 and LAWS 7207.
LAWS 7617-3. International Taxation. Covers basic aspects of the United States taxation of income earned abroad by its citizens and the taxation of income derived by foreign persons from U.S. sources, including the implications of income tax treaties. Prereq., LAWS 6007 or 6157. Same as ACCT 6780.
LAWS 8407-2. Seminar: Tax Policy. Considers questions of fairness, efficiency, and promotion of social goals as they arise in federal, state, and local systems of raising revenue through user fees and through taxation of income, sales, property, and estates and gifts. Past seminar papers have covered the taxation of business organizations, the value added tax, the social security tax, the taxation of farming, and the tax exemption of religion. Offered in alternate years.
