Admission to the Area of Concentration: Taxation has been discontinued by the Faculty of Law, effective September 2009.
The Area of Concentration: 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: 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: 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
5220 A/C/D. Income Taxation -- 4 credits
5455 A/C/D. Taxation of Corporations and Shareholders -- 4 credits
Third Year
5440 A/C/D. Tax Planning -- 4 credits
5445 A/D. Tax Policy -- 2 credits
5450 A/D. Tax Research and Writing -- 2 credits
One of the following:
5675 A/C/D. Estate Planning -- 4 credits
5435 A/C/D. International Tax -- 4 credits
----January Term/Special Topic course (approved by the Director of the Area of Concentration) -- 4 credits
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: 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.
Students who complete an Area of Concentration: Taxation within the JD Program will have the notation "Area of Concentration: Taxation" included on their transcripts.
SR.10-29