LAWS 802 - Taxation of Property Transactions

Credits: 3

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: Participation, in class and out of class exercises and projects and/or a final exam.

Form of Grade: Letter

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