Taxation of Financial Products: Principles and Application

LAW TX 949

An in-depth study of the "nuts and bolts" of the taxation of financial products. The course, which is designed to provide a hands-on knowledge-base for current and aspiring financial-services tax professionals, will have three main components. It will begin with a comprehensive examination of the taxation of debt instruments, with an intensive review of original issue discount and related rules. Next, it will turn to the taxation of derivatives, including options, forwards, futures, swaps and variable annuities. It will conclude with a review of the federal government's response to perceived abuses involving financial instruments, covering areas including constructive sales, constructive ownership transactions and the tax shelter regulations. Some use of a financial calculator or spreadsheets will be required. The course is intended to complement TX 917 Taxation of Financial Products: Policy and Theory and may be taken either prior or subsequent to that class or on a stand-alone basis.

FALL 2016 Schedule

Section Instructor Location Schedule Notes
A1 Fisher LAW 413 R 4:20 pm-6:20 pm

FALL 2016 Schedule

Section Instructor Location Schedule Notes
OL Fisher ARR TBD-TBD WebReg Restricted
On-line course

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.