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.
In this substantive course, LL.M. students analyze the tax issues and opportunities in planning corporate tax structures and related actions.
The course examines the criminal sanctions that are employed to enforce the tax system.
This externship placement enables LL.M. students to gain practical experience in a tax-focused entity.
This upper-level course for Tax LL.M. students requires authorship of a significant paper representing substantial legal research.
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.
This course focuses on tax research methods and technologies as well as analysis and writing.
This course addresses tax planning issues that relate to the timing of income and deductions.
This course explores the practical, legal, and ethical issues facing attorneys in tax planning.
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.