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

LLM - 330E Income Taxation for Estate Planners

1 unit(s)
This course introduces the income taxation concepts frequently encountered in estate planning. In this course, students will learn the fundamental principles of income recognition; expenses incurred in an active trade or business; determination of basis in assets; capital gains and losses; non-recognition provisions of the Internal Revenue Code; involuntary exchanges and sales of principal residences; and loss limitation rules relating to amounts at-risk and passive activities. (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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