Curriculum Guide · Courses
Tax Principles & Financial Products
Professors Rudnick and Garry
LL.M Seminar 931 | 2 credit hours
The taxation of financial products has become an important and sometimes controversial topic during thelast decade. Most practitioners do not see a wide variety of financial product issues in their practices, so they may not be aware that the proper tax treatment of financial products is often determined by reference to fundamental tax principles, such as the doctrine of substance over form, the nature of true "ownership" for tax purposes, and the "open transaction" principle.
Prerequisite: Prior or concurrent enrollment in Taxation I.
This class will now be meeting in McDonough Room 347.