This course focuses on current issues in wealth transfer taxation, including valuation, asset protection, and strategies for dealing with the scheduled repeal of the estate and generation-skipping transfer taxes.
Corporate Tax Planning Seminar
In this substantive course, LL.M. students analyze the tax issues and opportunities in planning corporate tax structures and related actions.
Criminal Tax Litigation Seminar
The course examines the criminal sanctions that are employed to enforce the tax system.
Graduate Tax Externship
This externship placement enables LL.M. students to gain practical experience in a tax-focused entity.
Graduate Tax Independent Study
This upper-level course for Tax LL.M. students requires authorship of a significant paper representing substantial legal research.
Graduate Tax Paper Option
Tax LL.M. candidates may elect to write a 15-page research paper in addition to the examination and other regular requirements for this course.
Problems of Timing
This course addresses tax planning issues that relate to the timing of income and deductions.
Professional Responsibility in Federal Tax Practice
This course explores the practical, legal, and ethical issues facing attorneys in tax planning.
Tax of Property Transactions: General Topics
This course examines the federal income tax consequences of sales, exchanges, and other dispositions of property and the fundamental tax issues presented by these transactions.
Tax Procedure and Tax Practice
This course examines the administration and enforcement of the federal tax laws.