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Graduate
School of Law - LL.M.
GRADUATE COURSES
Syllabus
for Tax
1
- UNITED STATES FEDERAL TAXATION
- LLM117
I.
COURSE DESCRIPTION
(LLM-117)
- TAX 1 (US) - (3 cr)
POSSIBLE
PROFESSORS: PROFESSOR CANTLEY, PROFESSOR BUTLER, OR PROFESSOR
MENTZ
Income
Tax I introduce the fundamentals of US federal income tax
applicable to individual taxpayers. Issues include an overview
of the federal tax system; gross income, inclusions and
exclusions; identity of the proper taxpayer; concepts and
categories of deductions; basic timing principles; tax credits;
and the tax aspects of the acquisition, ownership and disposition
of property. This course is taught by Professors Beckett
G Cantley and Gordon Butler. For non-tax practitioners studying
US tax; this course is the foundation for the US concentration.
Module
1 – Introduction
Module
2 – Principals and Tax Benefit Doctrine
Module
3 – Exclusions
Module
4 – Charitable Deduction
Module
5 – Tax Credits
Module
6 – Capital Expenditures and For Profit Activities
Module
7 – Realization
Module
8 – Tax Basis and 1031 Exchanges
Module
9 – Capital Gains
Module
10 – Assignment of Income
Module
11 – Interest Deductions
Module
12 – Below Market Loans
Module
13 – Depreciation
Module
14 – Interpreting the Code
LLM
Online Course Requirements for AAFM Financial Board Certification:
- CWM
Chartered Wealth Manager - Take LLM 131, and LLM200
- CTEP
Chartered Trust & Estate Planner - Take: LLM111 and
LLM 131
- CPM
Chartered Portfolio Manager - Take LLM 222
- CRA
Chartered Risk Manager - Take LLM106 and 110
- CAM
- Chartered Asset Manager - Take LLM 104 and LLM 105
- CMA
- Chartered Market Analyst - Take LLM 333 (Must of Masters
Degree, JD or CPA)
- RFS
- Registered Financial Specialist - LLM 101 and LLM 102
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