LLM - 330 Property Transactions
Analyzes federal income taxation of property transactions, including definition and mechanics of property transactions, definition of capital assets, nonrecognition property transactions, including I.R.C. Sections 121, 1031 and 1033; examination of the at risk and passive loss rules. Cross-listed with and equivalent to TA 330. JD students seeking to enroll must obtain the approval of the program director. Corequisite(s): LLM 318 and LLM 317A .
View the Spring 2020 course schedules: