Oct 13, 2019  
2019-2020 Law School Student Handbook 
2019-2020 Law School Student Handbook

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.)

View the Fall 2019 course schedules: