Making Tax Law

LAW TX 959

The course explores how U.S. tax law is made in order to provide context and perspective for interpreting the various provisions of the tax law. It examines how considerations of tax policy, tax politics and tax administration contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties, as well as interactions and judicial evaluations of all of the above. In other words, the course explores what happens on the road to tax law and what causes those twists and turns. It necessarily discusses issues of tax policy, but the principal focus is on process. We will use traditional cases, legislative documents, and other materials. Pre or corequisite: None

SPRG 2016 Schedule

Section Instructor Location Schedule Notes
OL Berman ARR TBD-TBD WebReg Restricted
Stamped Approval
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.