LAW 511 - Federal Taxation of Property Dispositions

Unit(s): 2

An examination of the concepts and principles governing the federal income taxation of property dispositions, including: amount realized and basis, the treatment of liabilities, characterization of gains and losses, loss limitations, and nonrecognition transactions. This course will emphasize rigorous analysis of the Internal Revenue Code and Treasury Regulations. It will be assumed that students are generally familiar with the issues covered in a basic Federal Income Taxation course. Tax planning techniques and tax policy issues will be emphasized.

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