Boston University School of Law

TX941 Property Transactions- Advanced


Federal income tax aspects of property transactions that are more advanced than those covered by Federal Income Taxation II. 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) 5.Tax shelters. Prerequisites: Federal Income Taxation I and Federal Income Taxation II. (Offered less than anually)