Fall 2013
    Law No.: LAW8022
    Sched. No.: 113821397

Federal Income Tax: Advanced Topics
Section 1
Hayashi, Andrew T.

Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):MW, 1000-1120 (WB121)
Capacity:25 **This information is current as of 04/24/2014 06:15:14 AM**
Current Enrollment:11 **This information is current as of 04/24/2014 06:15:14 AM**
Syllabus: View Syllabus (requires LawWeb account)

Course Description:

This class is a continuation of Federal Income Tax. The course will address important federal income tax topics not covered (or covered only briefly) in the basic tax course, including some or all of the following: time value of money rules; taxation of intangible assets; taxation of derivatives; deferred payment sales; taxation of compensatory transfers; tax accounting; standards of tax practice; tax penalties; the economic substance doctrine; and other topics.

Although the course readings will be primarily selected from relevant legal authorities and administrative guidance, students will also be exposed to transactional documents that reflect legal drafting around some of these topics, as well as materials that highlight their contemporary policy relevance.

PREREQUISITE: Federal Income Tax

Prerequisites:Federal Income Tax