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TAXATION
The area of concentration in Taxation is available to students interested in income tax law and policy. Its objectives are to allow students to develop both their knowledge of tax law and policy, and the skills of statutory interpretation, tax planning, and research and writing. Students who elect to enter the Area of Concentration in Taxation must make their choice official upon completion of the course in Income Taxation in the first term of second year. Thereafter students will be allowed to enter the Area of Concentration in Taxation only in exceptional circumstances. A student may withdraw at any time from this area of concentration. The courses and the years and terms in which they are offered are as follows:
Second Year
438. Income Taxation -- 4 credits 456. Taxation of Corporations and Shareholders -- 4 credits 424. Tax Policy -- 2 credits
Third Year
498. Tax Research and Writing -- 2 credits 451. Tax Planning -- 4 credits
and one of:
487. International Tax -- 4 credits 493. Estate Planning-- 4 credits ---. January Term/Special Topic course (approved by the Director of the area of concentration) -- TBA
Students who elect to enter the Area of Concentration in Taxation must make their choice official upon completion of the course in Income Taxation in the first term of second year. Thereafter, students will be allowed to enter the Area of Concentration in Taxation only in exceptional circumstances. A student may withdraw at any time from this area of concentration. Note: Students who wish to enter this area of concentration must ensure that they bid sufficient points to get into the Fall section of Income Tax in second year. Students who select the Area of Concentration in Taxation will have preference over other students in the selection of the appropriate courses. Subject to this limitation, any student may take any tax course offered by the Faculty.
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