Curriculum Guide · Courses
Graduate Seminar: Selected Topics in State and Local Taxation
Professors Tatarowicz & Capino
LL.M Seminar 670 | 3 credit hours
Considers issues arising under a comparative analysis of U.S. tax laws. The focus of the seminar is on the states' taxing systems, with comparisons being drawn between state taxation and federal taxation, and among the different taxing schemes in the various states. The seminar explores issues arising out of the states' conformity and nonconformity with the federal income tax laws, and issues arising out of the non-uniformity among the various states' taxing schemes.
Prerequisite: Taxation I and completion of at least eight hours of graduate tax course work.
Students may not receive credit for both this seminar and any other Graduate Seminar.
THIS SEMINAR WILL MEET AT PROFESSORS TATAROWICZ'S AND CAPINO'S OFFICE: ERNST & YOUNG, 1225 CONNECTICUT AVENUE, N.W. STUDENTS ARE REQUIRED TO HAVE SELECTED A TOPIC PRIOR TO THE FIRST CLASS MEETING. LL.M. students matriculating in Fall 2005 are not required to complete a graduate paper to be eligible for graduating with distinction. [exception: Graduate Tax Scholars and COST Fellows.] LL.M. students who matriculated beginning in Fall 2003 or Fall 2004 must complete a graduate paper in their field of study if they wish to be eligible for graduation with distinction. LL.M. students who matriculated prior to Fall 2003 are required to complete a graduate paper as part of their degree requirement. The graduate paper requirement may be satisfied by successfully completing one of the Graduate Seminars or, if matriculation was in the 2003-2004 academic year, by completing either a Graduate Seminar or a Supervised Research project. [See "Graduate Paper Registration" in the schedule of courses] This Graduate Seminar cannot be dropped after the end of the add/drop period.