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University Bulletin
Graduate Degree Programs

Taxation (TAX)

TAX 949 Basic Federal Income Taxation (3) This course examines the basic substantive provisions of the federal income tax law. Included are the following general topics: gross income, exclusions, deductions, depreciation, basis, tax accounting, and other provisions affecting situations encountered by attorneys in general practice.
Effective: Fall 2009
 

TAX 950 Advanced Federal Income Taxation (3) This course is designed to continue the examination of the basic substantive provisions for the federal income tax law begun in Basic Federal Income Taxation, including the following general topics: income splitting and assignment, realization and recognition of gain and loss, capital transactions, the investment credit, and other taxable entities.
Effective: Summer 2011
Prerequisite: TAX 949  

TAX 951 Comparative International Tax Law (3) This course treats the unique problems of Home country taxation of the foreign income and operations of resident persons and enterprises and Host country taxation of foreign persons and enterprises. Topics include the treatment of cross-border business and investment; sales, financing and e-commerce; the source of income; worldwide and territorial taxation; methods for the elimination of double taxation including foreign tax credits, exemption, and treaties; controlled foreign corporations; tax avoidance; and value added taxes. While stressing the law of the United States and the European Union, this course broadly examines the tax law of both developed and emerging economies to gain a better understanding of the impact of taxation internationally.
Effective: Fall 2015
Prerequisite: TAX 949  

TAX 952 Taxation of Executive Compensatation and Benefits (2) This class will focus on the tax and ERISA aspects associated with executive compensation and nonqualified deferred compensation, including a variety of executive perquisites, equity programs and fringe benefits.
Effective: Spring 2014
 

TAX 960 Employee Benefits Law (2-3) This course introduces students to the law governing employer-provided benefit programs. It will begin with a look at the early development of welfare and pension plans offered through the workplace. The course will examine closely the landmark Employee Retirement Income Security Act of 1974 ("ERISA) and its subsequent amendments. Among topics to be covered will be defined benefit and defined contribution pension programs. This will include a survey of rules relating to pension taxation, vesting, funding, alienability, guaranty, and fiduciary duties. With respect to health insurance, the course will look at issues affecting both employee and retiree health programs, including collectively bargained ones. The course will also discuss the subjects of age discrimination in employee benefit programs as well as ERISA preemption.
Effective: Summer 2011
 

TAX 980 Partnership Taxation (2) This course examines the income tax consequences of the formation, operation, and liquidation of a partnership, the classification of an entity as a partnership, distributions by a partnership, and sales of partnership interests.
Effective: Fall 2007
Prerequisite: TAX 949  

TAX 988 State and Local Taxation (2) Beginning with historical and constitutional aspects, students will analyze in detail recent developments in state and local taxation and their impact on client representation. Attention will be concentrated on corporate, sales and use and other business taxes, death duties, and property taxes and exemptions.
Effective: Fall 1998
 

TAX 991 Corporate Tax (3) This course focuses primarily on income tax problems unique to corporations and the income tax problems arising from the shareholder-corporate relationship.
Effective: Fall 2009
Prerequisite: TAX 949  

TAX 992 International Tax (2) This course addresses U.S. taxation of the foreign income and operations of U.S. persons and enterprises.
Effective: Fall 2010
Prerequisite: TAX 949  

TAX 994 Tax Aspects of Mergers and Acquisitions (2) This course approaches corporate tax issues through the prism of the Federal income tax treatment of taxable and tax free mergers and acquisitions (M&A).
Effective: Summer 2008
Prerequisite: TAX 949  

TAX 997 Special Topics (1-9) Special topics in Tax Law field.
Effective: Spring 2008
 

Last Import from UCM: November 18, 2017 3:00 AM

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