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ADMISSIONS > Courses >
The following tax, estates and trusts courses are available:
Estate Planning and Taxation
This course is a basic study of federal estate and gift taxes, and select associated features of the income tax, with some attention to elementary estate planning.
Estates and Trusts
This course provides an introduction to intestate succession, the drafting and enforcement of wills, limitations on the power to bequeath, and the use of trusts and other devices to create and control future interests. It emphasizes California law, though alternative rules are also considered.
Income Tax I
This course uses statutory, judicial and administrative materials as an introduction to rules and principles of federal income taxation, particularly as applicable to individuals. It provides a working understanding of tax concepts and statutory provisions, as well as an appreciation of the economic and social implications of the law and its potential use to implement defined policy objectives.
Income Tax II
This course covers the federal income taxation of organizations and business enterprises-corporations, partnerships, limited liability companies, etc. Emphasis is placed on understanding the internal revenue code and regulations, with special attention given to policy, planning and theory.
International Tax Law
This course studies the law of international taxation and the taxation of foreign-source income and foreign persons with domestic-source income. Emphasis is placed on the underlying problems the law attempts to address and on present or proposed solutions. Special attention is paid to the tax problems faced by U.S. citizens and residents investing or doing business in foreign countries, and, in particular, on the U.S. taxation of income earned by U.S. taxpayers abroad.
Tax Policy
This seminar examines important issues of federal tax policy and theory. Illustrative topics include consumption versus income taxation; indexing for inflation; integrating corporate and personal income taxes; tax incidence; tax expenditures, wealth and property taxes; death and gift taxes; tax reform; value-added tax proposals; Social Security taxation; incentives for saving, work and investment; and tradeoffs among equity, social policy and efficiency.
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