This course considers the details of the world's leading Value Added Tax system, the E.U. SPRING 2020 – (SCHEDULE SUBJECT TO CHANGE) All Spring Semester Classes Begin. Call: Admissions & Financial Aid: (617) 552-4351; bclawadm@bc.edu. This course examines the formation, organization, operation and tax aspects of tax-exempt entities including charitable organizations, private foundations and various other tax-exempt entities such as healthcare organizations, social clubs, business leagues, trade associations, fraternal organizations and arts organizations. “But my law school experience was a good one.”. While humanitarian commitments remain the primary motivating force behind private philanthropy, the tax benefits associated with charitable strategies and techniques have assumed greater importance as our system of taxation has grown increasingly complex. Examination of a broad range of subjects related to accounting methods and periods. Maria Green earned her JD from BU Law in 1977. Because this course works in a highly fluid tax/technology space the specific topics considered may not remain the same from year-to-year. Exam Period: Banking & Financial Law LLM & Graduate Tax Program Students. Students will have the opportunity to experience applying the concepts of Section 482, GILTI/BEAT/FDII (new TCJA provisions) and the OECD's BEPS initiative in international tax planning for complex cross- border operations. Subjects include deferred taxes, valuation allowance, uncertain tax positions, effective tax rate, and permanent reinvestment of subsidiary earnings. The Course Schedule is published before advising and registration begin for each semester and summer session.It lists each class being offered, its time, location, instruction mode, instructor (if available), and its unique number—which students must know in order to register. This guide also links to the New York Bar Exam Handbook, which all students who wish to take the New York bar exam should be familiar with. Legal Interviewing and Counseling 12. This course will be of interest to students who will represent foreign resident taxpayers with economic operations in the United States. Both traditional organized criminal activity as well as terrorist funding activity will be explored. GTP Spring 2021 Course Schedule – updated October 20, 2020; Fall 2020 Schedule. The theme of this course is to bring students to an understanding of how the law has developed in this area focusing closely on the interplay between case law and regulatory enactments. However, we have reserved classroom 211 – students who have an in-person class before or after TX906 can use this room to access their remote class. 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. We will work through planning situations from the ground up and evaluate both the technical and practical aspects of what goes into drafting an effective estate plan. This class meets weekly to discuss tax law developments globally at the State & Local, US Federal and International topics and to review the topic proposal and outlines of class participants. The course begins with an introduction to the history, organization and jurisdiction of the Tax Court. Below you will find links to the Spring 2021 course listings. Co- and prerequisites: Federal Income Taxation I, Federal Income Taxation II, Introduction to Corporate Tax and Partnership Tax I. Assignments are listed in blue on the date on which they are due. We will address the anti-deferral provisions under Subpart F of the IRC, including the revised definitions 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. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). Exploring the operation of a Durable Power of Attorney and a Health Care Proxy in connection with the admission of a loved one to a nursing home. 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. Prerequisites: TX901, TX902, TX930, TX933, TX904. Intro to Civil Litigation Practice 6. Taxation and Regulation of Cryptocurrency (TX989) is remote only. LLB (Hons) Law . Principle issues of estate and gift taxation. In other words, the course explores what happens on the road to tax law and what causes those twists and turns. Case studies will be used to illustrate optimal intervivos and testamentary planning for creating flexibility while avoiding pitfalls. We will use traditional cases, legislative documents, and other materials. This course is designed to provide an introductory understanding of the theory and principles by which decentralized digital currencies - cryptocurrencies - operate, within both a practical and legal framework. The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. Friday, 12/6/19 – Friday, 12/20/19. 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. Prerequisites: Federal Income Taxation I and Federal Income Taxation II. Residential students who are completing their fall classes remotely ARE NOT considered online students for the purposes of registration. This course should place the students on a solid path to a career in international tax in these very interesting times. 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 one of the Internal Revenue Code's more complex statutory regimes. Course Structure: This course follows an assigned text. Prerequisite or corequisite: Federal Income Taxation I. This Course will cover the legal, evidentiary, and procedural challenges presented in the prosecution of criminal tax cases. We will discuss how the Foreign Account Tax Compliance Act ("FATCA") created a worldwide network of information about non-US assets, and what individuals and fiduciaries need to know to remain compliant. There is no other assigned text. Consumer Information (ABA Required Disclosures). 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. Our course schedule changes every semester as we try to stay on the cutting edge of tax education. The materials will cover income tax planning that can be used when a senior family member intends to sell the family business for cash while still alive, when an earnout is part of the sale, the pre-sale due diligence a business owner should undertake before the business is offered for sale, and how the income tax costs in a lifetime sale can be reduced by integrating lifetime charitable planning. Rather than focus on technology per se, analyzing computer programming language and codes, the bias of this course is the real-life business perspective of technology when applied to taxation and fiscal policy. Clara Burrill Bruce ('26) was the only African American woman in her class, and her election to chair of the Boston University Law Review was historic: she was the first woman to head the publication at BU and the first African American to become editor-in-chief of a law … Taxation of Intellectual Property (TX955) is remote only. Students should expect to acquire a good grounding in the major legal instruments of the community (regulations, directions and decisions) which have binding effect on the member states as well as the recommendations and opinions which do not. Students will become familiar with the research platforms outside of Lexis and Westlaw that are commonly used in practice. Please also note concentration requirements which are linked to here which may further inform your thinking relative to class selection. Since 1986, when Congress aggressively shut down many conventional tax shelters and tax "loopholes", tax planning has been largely a "defensive" exercise, trying to avoid inadvertent, catastrophic mistakes, rather than seeking smart tax-advantaged opportunities. Course Schedule (Revised 7/11/00) Course notes are linked to the topic of each day. Since a contextual approach is used, it is expected that students will acquire knowledge of substantive tax law in addition to an understanding of ethical and legal responsibilities in federal tax practice. Students will become familiar with the various forms associated with different assets, such as the Foreign Bank Account Report ("FBAR") which is used to report foreign assets. Restorative Justice Survey of the U.S. income taxation of corporations filing consolidated tax returns. If you are not a law student, please visit the University of the District of Columbia website for academic forms and information.. Exam schedules for each respective term are estimated to be released around the following dates: Autumn 2017-18: Early-November; Winter 2017-18: Mid-February; Spring 2017-18: Early-May; When can I expect exam and paper grades to be released? Pre or corequisite: None. After the opening class the course is structured in three equal (four-class) segments on (1) Individual, (2) Business and (3) International tax topics. Tax Law research is among the most complicated areas of the law to research. This course will examine three Code sections that offer sophisticated tax-planning opportunities that can allow taxpayers to dramatically reduce their tax burdens: 1) use of Opportunity Zones (Code Section 1400 Z--2) to defer gain from existing investments and avoid gain entirely from OZ investments; 2) Code Section 1031, Like Kind Exchanges, for deferring gain on the sale of real estate indefinitely by investing in other real estate; and 3) Code Section 1202 and 1045, that allow investments in qualified small business stock (QSBS) to avoid up to $10 million of gain (or, if greater, ten times the tax basis invested), and also to rollover and defer gain indefinitely under Code Section 1045. 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. Use the "Search Course Schedule" box to search the table; Click a column header to sort the table by that column. Understanding the policy drivers that underlie the formation of tax rules is a valuable asset for a tax advisor. Visit Back2BU for the latest updates and information on BU's response to COVID-19. The online schedule also lets you know when to register and pay tuition. Course Schedule Spring 2020 UPDATED 2.4.20. Monday, 1/13/20. Last summer, Boston University School of Law Professor Karen Pita Loor received an email out of the blue from Sophie Hahn, the vice mayor of Berkeley, California, who wanted to learn more about how to protect people’s First Amendment rights during protests. More Information. 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