LAW 522 - Bankruptcy Taxation

Unit(s): 1 to 2

This seven-week course provides an overview of the intersection of federal bankruptcy law and taxation. The class covers the following topics: federal tax liens; priority and discharge ability of federal and state tax claims; litigation with the IRS in bankruptcy court; federal taxation of the non-corporate bankruptcy estate; tax reporting requirements and I.R.C. section 1398; and discharge of indebtedness and I.R.C. section 108 relief.

Restriction: Class restricted to Graduate (Masters) and Graduate Law; College restricted to School of Law
School of Law