LLM 346W - Bankruptcy Taxation (Section: LSN)

Description: This course focuses on the basic rules for bankruptcy (corporate, partnership and individual) and the important interplay between taxes and bankruptcy. The course will cover the discharge of income and other taxes in bankruptcy, and analyze special tax rules applicable to bankruptcies, including tax rules for real property dispositions in bankruptcy, taxation of individual bankruptcy estates, net operating losses and relief of indebtedness income rules. Current bankruptcy-related legislation and events will be discussed. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)

Term: Spring Law School   Units: 1   Course Type(s): LLM Tax, Taxation Law
Offered: Tuesday 6:30PM - 9:10PM from February 23, 2010 through April 06, 2010
Location: San Francisco
Meeting room: Building: 536 Mission St., Room 3200
Instructor: TBA
Capacity/Available: 20/17
Status: Open
Xpress ID: 10140 What is this?

Syllabus: None posted

Current and planned sections: