Curriculum and Degree Requirements
Degree Requirements
Required Courses
Elective Courses
Description of Required Courses
Description of Elective Courses
Concentrations
The Graduate Tax Program curriculum consists of thirty-eight courses covering the complete range of tax law. Students can select courses from a broad spectrum and gain exposure to all areas of tax, or focus on courses that will prepare them for specialization in an area such as business organizations and transactions; personal, family, and estate tax; international tax; nonprofit organizations; or real estate.
Degree Requirements
The degree of Master of Laws in Taxation requires the successful completion of 12 courses (24 credits) including 5 required courses and 7 electives, with no more than one grade of D and a cumulative average of at least 3.0 in all courses taken. Upon request, a student with appropriate tax background may be excused from taking a required course or a prerequisite or corequisite course. A full-time student must complete the degree requirements in one academic year; part-time students must complete the degree requirements in four years. Where there is good cause, the Graduate Tax Program Committee may extend either period.
No thesis is required. However, students who are interested in undertaking a writing project under the supervision of a faculty member can do so either by taking a seminar or by arranging an independent research project. Additionally, a student may supplement the Program with courses at other Boston University graduate or professional Schools, such as the Graduate School of Management. Upon application, credit for these courses may be given toward the LL.M. degree.
A candidate who has done graduate work in taxation at another American Bar Association-approved law school may be granted advanced standing in the program at the Graduate Tax Program Committee’s discretion. However, a minimum of half the credit hours necessary for the Boston University degree must be completed in the Graduate Tax Program.
Academic regulations applicable to Graduate Tax Program students are available at Graduate Tax Program and are distributed to all students. All students who enroll in the Graduate Tax Program are subject to both the University’s Code of Student Responsibilities and the School of Law’s Disciplinary Regulations
Required Courses
Federal Income Taxation I
Federal Income Taxation II
Introduction to Corporate Tax
Introduction to Partnership Tax
Tax Practice and Procedure
Elective Courses
Bankruptcies and Workouts
Charitable Giving
Comparative Income Taxation
Consolidated Corporations
Corporate Reorganizations
Estate and Gift Taxation
Estate Planning
Estate Planning—Advanced
Executive Compensation
Exempt Organizations
International Taxation II—Outbound U.S. Taxation: The Foreign Tax Credit
and Subpart F
International Taxation III—Advanced International Tax Issues
Partnership Tax—Advanced
Pension and Profit-Sharing Plans
Pensions and Deferred Compensation: Selected Topics (Seminar)
Property Transactions—Advanced
REITs, RICs, and REMICs (Seminar)
State and Local Taxation
Subchapter S Corporations
Tax Accounting
Tax and Governance Issues Confronting the Tax-Exempt Health Care Industry (Seminar)
Tax Aspects of Buying and Selling a Business
Tax Exempt Financing
Tax Litigation (Seminar)
Tax Planning (Seminar)
Tax Policy (Seminar)
Taxation of Financial Instruments
Taxation of Insurance Companies
Taxation of Intellectual Property I
Taxation of Intellectual Property II
Taxation of International Trade, Investment, and Finance (International Taxation I)
Taxation of Trusts and Fiduciaries
VAT and Other Consumption Taxes
Description of Required Courses
Federal
Income Taxation I
Fundamentals of federal income tax, emphasizing issues common to individual taxpayers, but not including the federal income tax aspects of the acquisition, ownership, and disposition of property (Federal Income Taxation II). 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.
Federal
Income Taxation II
Federal income tax aspects of the acquisition, ownership, and disposition of property. Topics include: (1) realization and recognition, (2) basis and amount realized, (3) the effects of debt (including its cancellation), (4) depreciation and amortization, (5) at risk, not for profit, and passive activity loss deductibility limitations, (6) capital gains and losses, related party transactions, quasi-capital assets and depreciation recapture, and (7) deferred payment transactions (original issue discount and installment sales). Prerequisite or corequisite: Federal Income Taxation I
Introduction to Corporate Tax
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. Includes an overview of the tax implications for corporate and individual shareholders, and an overview of corporate reorganizations. Prerequisites or corequisites: Federal Income Taxation I and Federal Income Taxation II.
Introduction to Partnership Tax
Overview of Subchapter K and the federal income tax treatment of partnerships and other entities, such as limited-liability companies (LLCs), which are taxed as partnerships. Topics include classification issues, an introduction to partnership accounting and capital accounts, acquisition of partnership interests for property or services, recourse and nonrecourse debt issues, taxation of normal partnership operations, and an overview of distribution consequences. This course will review prototype partnership agreements and the drafting of allocation provisions for partnership agreements.Tax Practice and Procedure
Structure of the U.S. tax system; administration of the Internal Revenue Code by the Internal Revenue Service; ethics of tax practice and the regulation of tax practitioners; study of the administrative processing of tax returns; handling of audits, statutes of limitations, assessment of deficiencies and penalties, claims for refund, hearings before the Appeals Office, closing agreement, tax liens, tax collection procedures, and civil and criminal aspects of tax fraud. Introduction to aspects of litigation in the Federal District Court, U.S. Court of Federal Claims, and U.S. Tax Court.Description of Elective Courses
Bankruptcies and Workouts
Study of the tax issues and opportunities arising in bankruptcy and nonbankruptcy workouts of individuals, partnerships, and corporations. Topics include cancellation of indebtedness income from the reduction or renegotiation of debt, gain or loss recognition on foreclosures and similar property transfers, restrictions on net operating loss carryovers, special tax consequences of the restructuring of partnership debt and equity, the taxation of the bankruptcy estate, the debtor and creditors, and trust fund tax penalties on officers, directors, and other individuals. Prerequisites or corequisites: Introduction to Corporate Tax and Introduction to Partnership Tax.Charitable Giving
Income, estate, and gift tax consequences of charitable giving, with emphasis on tax planning for donors. Topics include percentage limitations on deductions; quid-pro-quo rules; substantiation; gifts in kind, including securities, tangible personal property and real estate; conservation easements; valuation issues; bargain sales; gifts through private foundations, community trusts, and pooled income funds; charitable remainder trusts; and charitable lead trusts. Note: Not offered during 2005/2006.Comparative Income Taxation
A policy-focused overview of variant tax treatments in individual, business (corporate and partnership) and cross-border transactions. This course considers different solutions adopted by nine industrialized countries (Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom, and the United States) to common problems in income tax design. It responds to the need for a broader understanding of the way that tax matters are handled in different countries as business transactions become increasingly global. The intent is not to develop an expertise in any one, or any group of tax systems, but rather to provide a comparative knowledge base upon which a further, in-depth inquiry can be basedConsolidated Corporations
Survey of the U.S. income taxation of corporations filing consolidated tax returns. Provides a general understanding of the consolidated return regulations and enables students to identify tax issues involving corporations filing or wishing to file consolidated returns. The application of the consolidated return regulations to complex business transactions is considered. Prerequisites or corequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Corporate Tax.
Corporate Reorganizations
Income tax considerations relating to corporate tax free reorganizations including: review of the requirements for tax free treatment of acquisitive and time permitting divisive reorganizations; review of the tax treatment to all relevant parties to the transaction; consideration of special problems associated with certain types of reorganizations. Prerequisite: Introduction to Corporate Tax. Note: Limited enrollment.
Estate and Gift Taxation
Principal issues of estate and gift taxation. Topics include the definition of taxable gifts and exclusions and deductions; determination of the taxable estate of a decedent including problems with lifetime transfers; valuation issues; deductions from the taxable estate with special emphasis on property passing to a spouse; and transfers with retained interests. Reference is made throughout to planning issues relating to estate and gift tax avoidance and reduction. The course assumes no prior knowledge of estate or gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going into other tax fieldsEstate Planning
Planning for the small estate as well as the large, with strong emphasis on the practical aspects and uses of the common estate planning documents, i.e., wills, trusts, and durable powers of attorney, including discussion of the administrative and tax concerns attendant to such documents. Consideration of the various methods of lifetime disposition of property, uses of life insurance in estate planning, and the special issues involved in planning for the disabled client, the terminally ill client, and the family with a closely held business. In some cases, a paper is required in lieu of a written final exam. Prerequisites or corequisites: Federal Income Taxation I and Estate and Gift Taxation.Estate Planning—Advanced
This course will examine in depth the theoretical and practical aspects of a variety of estate planning strategies currently being used in the real world. The primary focus of the course will be on federal income estate, gift and generation skipping transfer tax issues which arise in the estate planning context, although other planning issues, including professional ethics, will also be considered. The course will use case studies of specific tax driven planning strategies, including GRATS, QPRTs, sales of property to “intentionally defective grantor trusts,” as well as marital and charitable deduction issues, post-mortem planning, planning for retirement benefits and “international” planning. Prerequisites: Estate and Gift Taxation and Taxation of Trusts and Fiduciaries. Note: Limited enrollment.Executive Compensation
Study of the tax and ERISA aspects of various forms of executive compensation. Topics include traditional fringe benefits and deferred compensation arrangements, incentive and non-qualified stock option and restricted stock plans, stock appreciation rights, excess benefit arrangements, rabbi trusts, golden parachute agreements, split-dollar insurance arrangements, and special issues for tax-exempt organizations.Exempt Organizations
The United States differs from most countries in the size and vitality of its so-called “independent sector.” The organizations which make up the sector are neither governmental nor proprietary, and provide a wide range of essential goods and services, including educational, health care, and religious services. In addition to these organizations, generally called public benefit organizations, the sector also includes mutual benefit organizations, like trade associations, social clubs, and fraternal organizations. Most of the independent sector organizations are exempt from federal income taxation and various state and local taxes. Topics include state corporate and charities law, rationales for federal tax-exempt status, qualifications for tax-exempt status, unrelated business taxable income, private benefit/private inurement, intermediate sanctions, public charities/private foundations, joint ventures with taxable entities, fundraising, and political activities. Note: Not offered during 2005/2006.International Taxation II—Outbound U.S. Taxation: The Foreign Tax Credit and Subpart F
This course will examine in some detail two fundamental but most important areas of the U.S. taxation of U.S. corporations’ foreign operations. This course is designed for those students who are interested in practicing in the international tax area or who are interested in exploring in considerable detail two of the Internal Revenue Code’s more complex statutory regimes. This course will include an in-depth analysis of the rules relating to the foreign tax credit, including basic source of income and allocation of deductions (particularly, interest expense), with emphasis on the determination of the deemed paid credit, the overall and separate limitations, and the look-thru and foreign loss rules. The second part will address in detail the anti-deferral provisions under Subpart F of the IRC, including the definition of U.S. shareholder and controlled foreign corporation, the determination of the various types of Subpart F inclusions, and the effect of partnership and disregarded entities on the application of these rules. Notes: Limited enrollment. Grade based on a mid-term examination, a final examination, and class participation.
International Taxation III—Advanced International Tax Issues
This course will be of interest to those students who have decided that they likely will practice in the field of international taxation or who have a strong intellectual interest in this subject matter. The course will address in considerable detail a number of advanced and highly technical subjects, including: international acquisitions; review of rules applicable to reorganizations and particularly the application of section 367(a); the use of section 338 in international transactions; an overview of transfer pricing rules in regulations under section 482, with emphasis on pricing for services and intangibles; international tax issues associated with intangibles, including ownership of IP, licensing arrangements, qualified cost-sharing arrangements, and section 367(d); advanced use of hybrid entities in international structures; section 304 and its implication in international transactions; and section 367(b), emphasizing the surprising rules that are designed to close the back door to avoiding taxation of foreign E&P for CFCs. Depending on time other subjects or significant regulatory developments may be addressed. Prerequisites: Taxation of International Trade, Investment, and Finance and International Taxation II—Outbound U.S. Taxation: The Foreign Tax Credit and Subpart F. Note: Grade based on a written paper of approximately 25 pages on a topic related to the course as agreed with the professors.
Partnership Tax—Advanced
The application of partnership tax to real-life problems and situations. This course reviews with a problem-solving approach: allocation of liabilities, special allocations of income and loss, contributed property with built-in gains and losses, admissions of partners or members with appreciated and depreciated property; complexities in distributions such as disguised sales, distributions with respect to contributed property, mixing-bowl transactions and marketable securities; transfers of partnership interests to employees; and adjustments to the basis of partnership assets. Prerequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Partnership Tax (corequisite with permission of instructor).
Pension and Profit-Sharing Plans
Regulation of pension and profit sharing plans by the Internal Revenue Code and Employee Retirement Income Security Act, with particular attention to rules applicable to tax-qualified pension and profit-sharing plans, including rules governing the structure of benefits and taxation of contributions and distributions. Prerequisites: Federal Income Taxation I and Federal Income Taxation II.Pensions and Deferred Compensation: Selected Topics (Seminar)
This seminar will focus on a small number of selected topics having to do with the regulation and taxation of tax-qualified and nonqualified deferred compensation plans. The topics covered will be chosen for their relevance and importance in a rapidly changing employee-benefits environment. Readings will include the pertinent statutes and regulations as well as case law where relevant and other materials. Participants should have a grounding in the taxation of employee benefits, preferably but not necessarily by having taken Pension and Profit Sharing Plans. Notes: Final examination.
Property Transactions—Advanced
Building on Federal Income Taxation II, this course examines federal income tax aspects of certain more advanced types of property transactions. Topics include: (1) debt financings (including debt vs. equity issues, debt modifications, transfers and reacquisitions of property in satisfaction of debt, and guarantees); (2) options; (3) like-kind exchanges and involuntary conversions; (4) leasing transactions (including sale-leasebacks); and (5) tax shelters. Prerequisites: Federal Income Taxation I and Federal Income Taxation II.
REITs, RICs, and REMICs (Seminar)
An overview of the federal income taxation of passthrough entities such as REITs, RICs, and REMICs. The taxation of partnerships and S corporations will also be examined to establish points of comparison. Topics include the integration of the federal corporate and individual income tax, and the various methods through which integration can be achieved. Prerequisites: Introduction to Corporate Tax and Introduction to Partnership Tax. Notes: Limited enrollment. Final paper.
State and Local Taxation
The basic workings of the major state and local taxes, including personal income taxes, sales and use taxes, property taxes, and corporate taxes. Topics include issues arising from the multijurisdictional nature of the state and local tax apparatus, the principal aspects of federal statutory and constitutional law affecting state taxation, the application of basic state tax concepts to current issues facing state tax administrators and practitioners, including tax-advantaged business structures, and some of the legislative responses to such issues. Prerequisite or corequisite: Federal Income Taxation I.Subchapter S Corporations
The fundamentals of Subchapter S corporations. Topics include uses and eligibility of S corporations; basis of stock and debt; taxation of income, losses, deductions and credits; termination of Subchapter S status; distributions; built-in gains tax; passive investment issues; compensation; and S corporation reorganizations and divisions. Not offered during 2005/2006.Tax Accounting
Examination of a broad range of subjects related to accounting methods and periods. Topics include principles of income recognition, prepaid income, claim of right, cash equivalency, and constructive receipt, special methods involving long-term contracts, depreciation, timing of deductions, estimated expenses, prepaid expense, expense versus capitalization, and conformity between tax and financial accounting. Prerequisite or corequisite: Federal Income Taxation I. Note: Knowledge of financial accounting is not necessary.Tax and Governance Issues Confronting the Tax-Exempt Health Care Industry (Seminar)
In the U.S., in contrast to other industrialized nations, a substantial component of the financing and provision of health care services is provided by non-governmental organizations (i.e., private non-profit and tax-exempt organizations) rather than public agencies or proprietary entities. The U.S. Congress, Treasury Department, Internal Revenue Service, federal courts, state legislatures, state courts, and state attorneys general are considering what principles from the Sarbanes-Oxley Act, which imposes governance reforms on publicly-held companies, should be imposed on non-governmental organizations, and what the standards for local property tax and federal income tax exemption should be. This seminar will examine in detail the current state of law and discuss various proposals currently under consideration as well as recent case law and regulatory developments for the future. Notes: Limited enrollment. Grade based on one in-class report, final paper, and class participation.
Tax Aspects of Buying and Selling a Business
A comprehensive course on how business owners can buy and sell businesses with a minimum tax cost and maximum after-tax return. The strategies for selling a business are often implemented from the moment the business entity is originally formed. The course will examine the crucial strategies, from choice of entity, to conducting on going operations, to the correct way to change or restructure existing C corporations, S corporations, and other entities. The course will also examine the best way to structure a sale of a particular business, based on both the form of legal entity and on the specific facts in a case. For example, the course will compare a sale of stock to a sale of assets; will compare a sale for cash to a tax-free transaction or part-cash, part-stock transaction; and compare the differences between a sale with immediate payment versus a possible installment sale. Prerequisites: Federal Income Taxation I and Federal Income Taxation II.
Tax Exempt Financing
Why state and local government entities borrow money and what they can and cannot do with the money. Exploration of the mysteries of the eleven Code provisions and myriad regulations governing the simple act of municipal borrowing and probe the depths of the arcane rules relating to arbitrage. Topics include the private activity bond rules, housing bonds, exempt activity bonds, and small issue bonds. At the end of the course we will be able to understand why the classroom in which the course is taught is very likely to have been financed with a tax-exempt bond.Tax Litigation (Seminar)
This
seminar examines federal tax controversy practice, concentrating on
litigation of deficiency actions in the United States Tax Court.
Discussion includes administrative law issues, court procedures and
pleadings, alternative dispute resolution, trial strategies, and
ethical considerations. Student papers and presentations defend
proposals to improve current practice. Prerequisite: Tax Practice and Procedure. Notes: Limited enrollment. Paper and oral presentation in lieu of final exam. Not offered during 2005/2006. Tax
Planning (Seminar)
Methods and techniques of analyzing tax problems and preparing plans
to carry out individual and corporate transactions by means advantageous
from a tax point of view; considers application
of all branches of federal and state tax law in the preparation of such
plans. Students required to prepare for participation in discussion of
a variety of problems. Prerequisites: Introduction to Corporate Tax and Introduction to Partnership
Tax. Notes: Limited enrollment. Final paper in lieu of exam. Tax Policy
(Seminar)
Study
of the principal criteria used to make administrative and legislative
choices in taxation: equity, efficiency, administrability, and
simplicity. Topics will include an introduction to the basic
possibilities for broad-based taxation; a study of the most basic
characteristics of a well-designed income tax; the design of various
species of consumption taxes and their relationship to an income tax;
the role of graduated rates and progressivity in the determination of
the tax base; and the taxable unit. Time permitting we will examine
more recent “flat tax” proposals and other current issues.
Prerequisite: Federal Income Taxation I.
Taxation
of Financial Instruments
Tax
treatment of financial instruments and transactions, including
preferred and common stock, bonds, and options, as well as derivatives
and hybrid instruments such as forward contracts, straddles, hedges,
swaps, and repurchase transactions. As a predicate to studying the tax
characteristics of such instruments we will explore the financial
(non-tax) characteristics of the most basic financial instruments, debt
instruments and options, which will involve an extensive introduction
to discounting, and will require some familiarity with the use of
either a spreadsheet or a financial calculator. Prerequisite: Federal Income Taxation I; Federal Income Taxation II. Taxation
of Insurance Companies
Insurance
is a form of risk management. Historically, insurance companies have
been subject to special accounting and regulatory treatment, which has
led to special tax treatment. This, in turn, may influence the choice
of insurance as a risk management tool, and the manner in which the
transaction is structured. This course is intended as an introduction
to the taxation of insurance companies at the federal level for
students with no previous background in insurance or the taxation of
insurance companies. The course covers three broad topics: insurance
transactions, accounting and regulation; the taxation of life insurance
companies; and the taxation of property and casualty insurance
companies. As time permits, specific issues may be examined in greater
detail involving topics such as captive insurance companies,
demutualizations, Blue Cross and Blue Shield organizations, and health
insurance. Prerequisites: Federal Income Taxation I and Introduction to
Corporate Tax. Not offered during 2005/2006.
Taxation
of Intellectual Property
Intellectual
property—from sophisticated aerospace technology to computer software
and web applications to music and video rights—is one of the most
important, challenging, and sophisticated areas of modern commerce.
However, because the IP revolution has occurred in only the last 25
years, many of the traditional principles of income taxation are not
easily applied to IP assets. This course will explore the tax aspects
of creating intellectual property, buying intellectual property,
exploiting IP through leases and licenses, and strategies for selling
valuable IP rights with the best tax results. 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. The course will teach the tax
differences between copyrighting and patenting a software program, the
right and wrong ways to license and sell a trademark, and the
mechanisms for turning a “license” into a “sale” and
thereby converting
ordinary income into capital gains.
Taxation
of Intellectual Property II
Intellectual
property is the engine for the modern world economy. This course will
look at U.S. and international tax strategies implemented by
individuals and companies owning IP to minimize the tax costs and
maximize the economic benefits. The course will examine the tax
consequences, and appropriate strategies, for developing intellectual
property, acquiring intellectual property from another party,
transferring intellectual property between and among countries and tax
jurisdictions, and exploiting intellectual property rights in the most
cost effective manner. The course will have a strong emphasis on
international tax, including the effects of bilateral tax treaties,
related party transaction rules (such as Code §482), U.S. rules
governing transfer of intellectual property out of the United States
(Code §367), cost sharing arrangements under Code §482, and
other sophisticated transactional issues. The course will also
look at how to structure intellectual property to minimize
domestic (state) taxation in the United States, and also issues such as
charitable contributions of intellectual property in order to claim
contribution deductions. Prerequisite: Taxation of International Trade, Investment,
and Finance. Recommended:
Taxation of Intellectual Property I. Taxation
of International Trade, Investment, and Finance (International Taxation
I)
Overview of the federal taxation of cross-border business transactions. The course addresses fiscal treatment of nonresident aliens and foreign corporations, as well as foreign income and activities conducted abroad by American taxpayers. Topics include source of income rules, concepts of “trade or business” and “effectively connected” income, the foreign tax credit, taxation of controlled foreign corporations under Subpart F, inter-company transfer pricing, and the role of income tax treaties.
Taxation of Trusts and Fiduciaries
Income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts, and fiduciaries. 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. Prerequisite: Federal Income Taxation I.
VAT and Other Consumption Taxes
This course considers global consumption tax regimes, with a primary focus on Value Added Taxation (VAT) in the European Union. Important variations of the VAT which have been developed by countries outside the EU will also be considered. Students should expect to acquire broad familiarity with global indirect taxation systems in sufficient depth to allow them to participate in international tax compliance and planning dialogues in a corporate context. This course complements studies of direct taxation and provides important balance to direct tax planning strategies.
Concentrations
The breadth and depth of the Graduate Tax Program curriculum makes it possible for students to take a broad spectrum of tax courses or to concentrate on elective courses in a single “subspecialty” area. A few concentration possibilities are outlined below.
General Business Taxation
A student who has a background in basic federal income taxation and corporate taxation and who wishes to concentrate on business tax issues should consider the following elective courses:
Fall:
Consolidated Corporations
Corporate Reorganizations
Executive Compensation
Pension and Profit Sharing Plans
State and Local Taxation
Subchapter S Corporations (Not offered during 2005/2006)
Tax Accounting
Taxation of Intellectual Property I
Taxation of International Trade, Investment, and Finance (International Taxation I)
Taxation of Financial Instruments
Spring:
Bankruptcies and Workouts
Corporate Reorganizations
Partnership Tax—Advanced
Property Transactions—Advanced
REITs, RICs, and REMICs (Seminar)
Tax Aspects of Buying and Selling a Business
Tax Litigation (Seminar) (Not offered during 2005/2006)
Tax Planning (Seminar)
Taxation of Insurance Companies (Not offered during 2005/2006)
Taxation of Intellectual Property II
Estate Planning
Students interested in estate or financial planning should consider the following elective courses:
Fall:
Estate and Gift Taxation
Estate Planning
Executive Compensation
Pension and Profit Sharing Plans
Tax Accounting
Taxation of Financial Instruments
Taxation of Trusts and Fiduciaries
Spring:
Charitable Giving (Not offered during 2005/2006)
Estate Planning—Advanced
Property Transactions—Advanced
Tax and Governance Issues Confronting the Tax-Exempt Health Care Industry
Tax Litigation (Seminar) (Not offered during 2005/2006)
Tax Planning (Seminar)
International Taxation
Students interested in international tax should consider the following elective courses:
Fall:
International Taxation II—Outbound U.S. Taxation: The Foreign
Tax Credit & Subpart F
Taxation of International Trade, Investment, and Finance (International Taxation I)
Taxation of Intellectual Property I
VAT and Other Consumption Taxes
Spring:
Comparative Income Taxation
International Taxation III—Advanced International Tax Issues
Taxation of Intellectual Property II
Nonprofit Organizations
Students interested in nonprofit organizations should consider the following elective courses:
Fall:
Exempt Organizations (Not offered during 2005/2006)
Spring:
Charitable Giving (Not offered during 2005/2006)
Tax Exempt Financing
Tax and Governance Issues Confronting the Tax-Exempt Health Care Industry
Published by Trustees of Boston University
One Sherborn Street
Boston, MA 02215
15 November 2005
Boston University
Questions
Credits