Aug 04, 2020  
2018-2019 Law School Student Handbook 
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 346W Bankruptcy Taxation

1 unit(s)
This course focuses on the basic rules for bankruptcy (corporate, partnership and individual) and the important interplay between taxes and bankruptcy. The course will cover the discharge of income and other taxes in bankruptcy, and analyze special tax rules applicable to bankruptcies, including tax rules for real property dispositions in bankruptcy, taxation of individual bankruptcy estates, net operating losses and relief of indebtedness income rules. Current bankruptcy-related legislation and events will be discussed. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

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