This course will help a student to develop instincts about how the rules are most likely to work, and to evolve. Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Prerequisite or corequisite: Federal Income Taxation I. Visit Back2BU for the latest updates and information on BU's response to COVID-19. Public and private blockchain storage of tax data, and proposals for crypto-tax-currency based tax systems will be examined. Updated room assignments will be available soon. Exam Period: Banking & Financial Law LLM & Graduate Tax Program Students. Any changes or rescheduling during the … Fall 2020 Schedule Day; Fall 2020 Schedule Evening; ARCHIVES. Registration will open on March 30. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). Friday, 12/6/19 – Friday, 12/20/19. Our course schedule changes every semester as we try to stay on the cutting edge of tax education. Boston, MA 02215, Boston University School of Law Pre or corequisite: None. While the webinar addressed the fall registration period in 2020, it is equally applicable for the Spring 2021 registration process. Prerequisite or corequisite: Federal Income Taxation I; Recommended: Tax Aspects of International Business, The course will cover international estate planning from two perspectives: (1) U.S. citizens residing outside of the U.S. or owning assets located outside of the U.S.; and (2) foreign citizens residing in the U.S. or transferring assets in or to the U.S. U.S. gift and estate tax laws applicable to both situations will be studied in depth in a practice-oriented manner. Spring 2020 Schedule Day; Spring 2020 Schedule Evening; Fall 2019 Schedule Day; Fall … Intro to Children's Law Practice 7. A close reading of the Code and regulations will be expected as well as a detailed consideration of the major transfer pricing decisions. If you don’t need to be on campus due to other in-person classes, we ask that you please access your remote classes from home. Students will become familiar with the research platforms outside of Lexis and Westlaw that are commonly used in practice. Topics include an overview of the federal tax system; gross income, inclusions, and exclusions; identity of the proper taxpayer; concepts and categories of deductions; and basic timing principles. This course will explore the federal income tax aspects of: i) choosing the proper form of entity (typically, C corporation, S corporation or LLC) to carry on a business, ii) forming the entity that will carry on the business and issuing equity interests (and rights to acquire equity interests) in the entity to founders and other service providers, iii)financing the entity with debt and equity, iv) reporting the results of the entity's operations, v) purchasing and leasing assets, vi) buying out owners, vii) selling the business. The course will also explore important international tax issues, including the so called "migration" of IP offshore, cost-sharing arrangements, and other mechanisms that seek to "locate" IP and the associated tax liabilities in tax-favorable jurisdictions. Topics include determination of gross income and allocation between the decedent and the estate or trust; special problems with income in respect of a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules, and other topics. We will then address the GILTI provisions and their interaction with both the subpart F and foreign tax credit provisions. Case studies will be used to illustrate optimal intervivos and testamentary planning for creating flexibility while avoiding pitfalls. Note: Limited enrollment. If you are not a law student, please visit the University of the District of Columbia website for academic forms and information.. While humanitarian commitments remain the primary motivating force behind private philanthropy, the tax benefits associated with charitable strategies and techniques have assumed greater importance as our system of taxation has grown increasingly complex. Students will examine the procedural and strategic decisions arising in litigation of federal tax controversies before the Tax Court. Course Schedule (Revised 7/11/00) Course notes are linked to the topic of each day. Once you have reviewed those materials and selected proposed classes, you must submit a Course Proposal Form in advance of your academic advising session. You can then customize the schedule to fit your desires from there. Course Schedule Spring 2020 UPDATED 2.4.20. None. Boston University Online Schedule provides information about BU's online graduate, undergraduate, certificate, and professional programs and courses. An effort will be made when appropriate to update the materials in the text, allowing us to discuss some current problems. Statutes, regulations and agency issuances interact to create a thickly layered set of legal precedents. The course can be broken down into three broad topics: (1) An examination of the concept of money, currency, and legal tender; (2) An introduction to the history of decentralized digital currencies, including the logic of a peer- to-peer payment system, the decentralized governance of cryptocurrency solutions, an analysis of the problems that cryptocurrencies are intended to resolve, and a high-level understanding of the blockchain; and (3) An in- depth examination and analysis of the current state of regulatory and tax treatment of various cryptocurrency transactions in the United States and in international jurisdictions. Because this course works in a particular class button to quickly find a Schedule without overlapping. 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