Tax Law Courses

Qualifying course offerings can change from semester to semester. For a complete list for the current academic year, check the student handbook or contact the Law School Registrar.


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  • Administrative Law , JURI: 4320 , Credit Hours: 3
    Focuses on law controlling federal and state administrative action. Along with constitutional restraints, student is asked to consider statutory and judicially formulated rules for the administrative process. Control over administrative discretion and enforced accountability are major themes. Attention is devoted to federal and state Administrative Procedure Acts.

  • Civil Tax Practice , JURI: 5610 , Credit Hours: 2
    Study of practice before Internal Revenue Service and various tax forums, including audit process, procedures relating to determination of tax liability and tax collection, and extraordinary procedures, such as jeopardy and termination assessment.

  • Constitutional Law I , JURI: 4180 , Credit Hours: 3
    This course addresses the meaning and impact of the Constitution of the United States, particularly with regard to the subjects of federalism, separation of powers, the judicial function and due process of law.

  • Constitutional Law II , JURI: 4190 , Credit Hours: 3
    This course focuses on constitutional protections of liberty and equality apart from protections that stem from principles of substantive and procedural due process. Subjects typically covered in the course include the Contract Clause, equal protection, freedom of expression, the right to free exercise of religion and the prohibition of laws respecting an establishment of religion.

  • Corporate Tax , JURI: 4600 , Credit Hours: 2
    This course covers the taxation of corporations and their shareholders.  Major topics include:  contributions of property to corporations, distributions and redemptions by corporations, and taxable and tax-free mergers and acquisitions.

  • Estate and Gift Taxation , JURI: 4590 , Credit Hours: 3
    Focuses on federal tax law and policy affecting the transfer of wealth, including the gift tax, the estate tax, and the generation skipping transfer tax. Statutes, regulations and interpretative materials and their application to hypothetical problems are addressed to lay a foundation for the study of estate planning.

  • Federal Income Tax , JURI: 5120 , Credit Hours: 3 or 4
    Introduction to policy and practice of federal income taxation of individuals, including determination of gross income, allowance of deductions and credits, sales and dispositions of property, capital gains and losses, and problems of attribution of income.

  • International Taxation , JURI: 4710 , Credit Hours: 2
    Considers role of American lawyer acting as tax planner in context of transnational business transactions; U.S. income taxation consequences of foreign corporations and individuals doing business and investing in U.S.; similar tax consequences of American companies and individuals doing business and investing in foreign countries.

  • Partnership Taxation , JURI: 5090 , Credit Hours: 2
    Deals with impact of federal income tax on formation and operation of businesses conducted in partnership form. Special emphasis on tax ramifications of sale of partnership interest, death or retirement of partner, and dissolution of partnership.

  • State and Local Taxation , JURI: 5000 , Credit Hours: 2
    A study of principles and problems of state and local taxation in our federal system. Examines ad valorem property taxes, corporate and personal income taxes, sales and use taxes, and other state and local taxes imposed on business. Federal constitutional limitations on state tax power explored in detail and considerable attention is devoted to problems of dividing income of multi-jurisdictional corporations among the states.

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