Taxation of Business Transactions

Catalog No.: 565

Course Description:

This course will examine tax issues that arise in actual transactions and the creative solutions that tax lawyers and accountants, in consultation with other advisors, clients, and other stakeholders, devise in order to deal with these issues. The course is problem-oriented. After a four-week introduction to the relevant tax law, students will be given a mix of hypothetical and actual cases from practice and be asked to identify tax issues and develop ways the tax issues may be addressed in the context of other pertinent non-tax law and the parties’ business deal. Students will write a series of short papers during the term. There may be a short final exam. The format will include a mix of lecture, discussion and presentations from faculty and outside speakers. Attendance at the first meeting is mandatory. Prerequisite: Federal Income Tax (Law 270). It is recommended but not required that students be taking or have taken business Organizations.