General Course Descriptions for Terms: taxation
734 - Trusts & Estates I
"TNE" is a survey course on the legal and real-world aspects of transmission of property, usually at death. It covers such topics as intestate succession (dying without a will), wills, trusts and will substitutes, limitations on the disposition of assets and the impact of the Marital Property Act, powers of attorney and end-of-life decision making, and basic issues in the taxation of gifts and transfers at death. In addition to legal fundamentals, the course has a strong focus on legal practice–i.e., on how the law plays out on the ground.
742 - Taxation I
This course serves as an introduction to the current federal income tax system as it applies to domestic (i.e. US) individuals and entities. It is not an accounting course and does not focus on tax calculations. Rather, it covers the federal income tax issues that lawyers of all specialties use in (a) advising clients as to planning and implementing common types of transactions with financial implications , (b) assisting clients in structuring and resolving disputes with other parties where those disputes will or might have financial consequences for the client and (c) working with clients with regard to handling disagreements the clients are having with the Internal Revenue Service
840 - Taxation II
868 - State & Local Taxation
940 - Constitutional Law I (3Ls only)
Powers of government, state and federal, under the Constitution of the United States; relations between federal and state authority (e.g., taxation and regulation of interstate commerce); relations between branches of the federal government; limitations on governmental authority by virtue of a distribution of power.