Taxation of Property Transfers   [Archived Catalog]
2017-2018 School of Law Bulletin

LAWS 802 - Taxation of Property Transfers

Credits: 2

Taxation of Property Transactions is the second step in a course progression from Income Tax to upper level tax courses such as Corporate Tax and Partnership Tax.   The course will build upon the foundation established in Income Tax, delving into more   complex tax provisions and concepts that govern a wide variety of property transactions, including topics such as:  treatment of capital assets, anti-abuse doctrines, installment sale   rules, like-kind exchanges, deferred payment sales, cost recovery mechanisms, loss limitations, and sale/lease back arrangements.  The course will appeal to students interested in real estate practice, as well as those interested in continuing tax studies.  In addition to broadening students' knowledge of tax law doctrine, the   course will also enable them to   continue to develop their statutory interpretation and advocacy skills.

Prerequisites: Income Tax

Basis of Grade: Class participation (10%), a midterm question (10%), and a final exam

Form of Grade: Letter