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    Apr 23, 2024  
2018-2019 Law School Student Handbook 
    
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 368 State & Local Taxation


2 unit(s)
This course provides an overview of state and local taxation with an emphasis on federal constitutional limitations on state and local taxation, the jurisdiction to tax, apportionment and allocation of the tax base, and an introduction to multistate business taxes, sales and use taxes, corporate income taxes, and individual income taxes. (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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