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    May 17, 2024  
2019-2020 Law School Student Handbook 
    
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2019-2020 Law School Student Handbook [ARCHIVED CATALOG]

Course Descriptions

 

LLM Taxation & Estate Planning
  

  • LLM - 342 Tax Litigation

    2 unit(s)
    After analyzing litigation procedures and rules, students apply them to model cases through pleadings, discovery, pretrial motions, settlement conferences, stipulations, trial strategies, briefs and memoranda, oral arguments, evidentiary hearings. Formerly LLM 341D. Cross-listed with and equivalent to TA 342. JD students seeking to enroll must obtain the approval of the program director. Corequisite(s): LLM 319 Federal Tax Procedure .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 344 Federal Income Taxation of Trusts and Estates

    3 unit(s)
    Analyzes taxation of trusts and estates and their creators, beneficiaries and fiduciaries, including computation of distributable net income and taxable net income, taxation of simple and complex trusts, operation of “throwback” rules, computation of income in respect of a decedent, preparation of the last return for a decedent and the returns of trusts and estates from inception through termination. Cross-listed with and equivalent to TA 344. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 317A  and LLM 330 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 346K Washington State and Local Taxes

    3 unit(s)
    Examines the application of the excise taxes with an emphasis on state and local taxes in Washington state. Examines the legal authority for state excise taxes. Reviews sales, use and business activity taxes in specific industries and transactions. We will give special attention to the local business doing all or a portion of its business in other states and the accountability of out-of-state business for collecting state taxes, including apportionment formulae and recent developments. We will also cover some transactional taxes (i.e. transaction taxes and sin taxes). Cross-listed with and equivalent to TA 346K. JD students seeking to enroll must obtain the approval of the program director.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 347 State Sales & Use Tax

    3 unit(s)
    Sales, use, excise, and gross receipts taxes are forms of indirect taxes that states and localities use to generate income.  This course analyzes the constitutional and governmental limitations on a state’s ability to impose a tax on the sale of goods and services. Topics covered include marketplace facilitators, state compliance burden and procedures, economic nexus rules, interstate purchases and sales, leasing, construction, and technology transfers. Cross-listed with and equivalent to TA 347. JD students seeking to enroll must obtain the approval of the program director.

      Prerequisite(s): LLM 317A  and LLM 330 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 348B California Property Tax

    1 unit(s)
    This course provides a foundation in the theory and practice of property taxation for California businesses. During this 5-week session, students will learn the basics of real and personal property taxation and discuss current and relevant legal issues, such as tax compliance issues affecting property valuations, audit administration issues, and tax saving strategies. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 350A Taxation of Foreign Persons with US Activities

    3 unit(s)
    Examines business and investment transactions by nonresident alien individuals and foreign corporations earning income in the United States (inbound transactions) including: residence for income taxation, sources of income, sources and allocation of deductions, US taxation of passive income by nonresident aliens and foreign corporations, the branch profit tax and gains of foreign taxpayers from the sale of US Real Property. Cross-listed with and equivalent to TA 350A. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 321 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 350B Taxation of US Persons with Foreign Activities

    3 unit(s)
    Covers US taxation of foreign operations by US individuals and corporations including an in-depth analysis of the foreign tax credit, controlled foreign corporations, passive foreign investment companies, foreign sales corporations and foreign currency transactions. Cross-listed with and equivalent to TA 350B. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 321 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 350C Income Tax Treaties

    3 unit(s)
    Focuses on the role, function and uses of income tax treaties. Examines the general aspects of treaties (policy, legal authority and negotiation), the interpretation of treaties, and a detailed examination of the terms of the US Model Income Tax Convention, the OECD Model Tax Convention, the United Nations Model Double Tax Convention between Developed and Developing Countries, as well as selected provisions of current United States treaties in force. Topics include taxation of investment income (i.e. interest, dividends and capital gains), taxation of license fees and royalties, treaty shopping; limitation of benefits, permanent establishment; taxation of the income of natural persons (i.e. personal services), allocation of income between related parties, non-discrimination toward foreigners and recent treaty developments. Cross-listed with and equivalent to TA 350C. JD students seeking to enroll must obtain the approval of the program director.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 350D Transfer Pricing

    3 unit(s)
    Provides an in-depth coverage of inter-company pricing rules, including inter-company sales, loans, services, leasing, and transfers of intangibles. Discusses inter-company sales cases, as well as the treatment of inter-company loans under the imputed interest and below market loan provisions. Examines advance pricing agreements and relevant treaty provisions. Cross-listed with and equivalent to TA 350D. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 321 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 350E International Mergers, Acquisitions and Joint Ventures

    3 unit(s)
    Analyzes the US tax issues relating to both inbound and outbound mergers, acquisitions and joint ventures, including taxable acquisitions and dispositions, joint ventures, tax-free acquisitive exchanges and reorganizations, and distributions and divisive reorganizations. Cross-listed with and equivalent to TA 350E. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 350A  and LLM 350B .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  
  

  • LLM - 352A Taxation of Electronic Commerce

    3 unit(s)
    Provides a comprehensive examination of the tax issues confronted by companies engaged in electronic commerce, with special attention to remote sellers. Covers state sales tax, state income tax, cross-border (international) transactions, tax accounting for web site development costs, acquisitions and dispositions of web-based businesses, valuation issues and tax compliance associated with e-commerce. Emphasizes six unique aspects of e-commerce taxation, including worldwide reach of web sites, anonymous transactions, digital products, remote operation of a web server, intangible assets in web sites, and fast-changing rules. Cross-listed with and equivalent to TA 352. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 317A , LLM 322A , and LLM 330 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 356 Choice of Entity

    3 unit(s)
    Examines and compares the tax characteristics of business and investment entities. Explores the tax treatment, problems and planning techniques of formation and operation of entities, including effective tax rate, eligibility, election, revocation, termination and accounting rules. This is a highly recommended elective course. Cross-listed with and equivalent to TA 356. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 322A  and LLM 328 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 363 Taxation of Financial Instruments

    3 unit(s)
    Examines the tax aspects of financial instruments, products, and transactions. Covers basic principles, including financial terminology, types of market participants, as well as the tax concepts of timing, character, and source. Addresses wash sales, constructive sales, short sale rules, straddles, market discount, original issue discount, Section 1256 and notional principal contract regulations. The course will be divided into three broad categories: Equity, Debt and Derivatives. Students will study the detailed rules regarding the tax treatment of financial instruments including stocks, bonds, options, forward contracts, futures contracts, convertible and contingent payment instruments, swaps and hybrid instruments. Cross-listed with and equivalent to TA 363. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 317A  and LLM 330 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 365 Employee Benefits and Compensation

    3 unit(s)
    Offers an in-depth study of employee benefit and compensation plans and their regulation under the Internal Revenue Code of 1986, as amended (the Code), and the Employee Retirement Income Security Act of 1974 (ERISA). The course will be taught from a workbook, handbook and relevant cases. Students will work extensively with the Code and ERISA. Cross-listed with and equivalent to TA 365. JD students seeking to enroll must obtain the approval of the program director.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  
  
  

  • LLM - 393 Probate Court Externship

    2-3 unit(s)
    This is a competitive placement as an unpaid law clerk with the Probate Department of the California Superior Court. Selected students will work directly with the probate judge, probate examiners, court investigators, and courtroom staff on pending estate, trust, and conservatorship cases. The externs will get hands-on Probate Court experience from the judicial perspective. The course provides invaluable insight for future estate planners. Recommended: LAW 807 Wills and Trusts  or LLM 334C Probate Procedure . Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director. This course counts toward completion of the Experiential Learning Requirement for JD students. This course is graded on a Credit/No Credit basis.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 397 Tax Fieldwork

    1-3 unit(s)
    Clinical fieldwork in a tax practice may be performed under the supervision of a practicing attorney. Students must petition to program director for approval. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.) This course counts toward completion of the Experiential Learning Requirement for JD students. This course is graded on a Credit/No Credit basis.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:

LLM US Legal Studies
  

  • LLM - 350 Introduction to the US Legal System

    3 unit(s)
    Students study the US legal system, including the structure of the court system, binding and persuasive precedent, and how to read cases. They study the substantive law, in survey form, of Constitutional Law, Torts, Contracts, and Civil Procedure. They learn basic legal terminology and principles of the common law as well as statutory analysis. They complete four written assignments: a case brief, an IRAC exercise, an outline; and a memorandum of law. They also take a final essay exam. This course is open to LLM and SJD students whose first law degree is from a non-US Law School.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • LLM - 395 Curricular Practical Training (LLM)

    1-2 unit(s)
    Qualified international students in valid visa status may obtain practical training by participating in clinical programs, legal internships and externships, and law clerk positions under the guidance of the program director and a faculty adviser. To qualify, students must demonstrate competence in legal writing and research and obtain written authorization from an international student adviser. May be taken a maximum of three times. Open only to students in LLM programs. This course is graded on a Credit/No Credit basis.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:

SJD International
  
  

  • SJD - 911 SJD Additional Residency

    0 unit(s)
    This course is for SJD students who require an extra semester of residency before sitting for their qualifying oral exam. Tuition effective Fall 2012 is US$1000 each term and all other fees apply.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • SJD - 920 SJD Candidacy (Local)

    0 unit(s)
    This course is for SJD students who have advanced to candidacy and will continue work on their dissertation in the San Francisco Bay Area at GGU. Tuition effective Fall 2012 is US$1000 each term and all fees apply.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • SJD - 921 SJD Candidacy (US non-local)

    0 unit(s)
    This course is for SJD students who have advanced to candidacy and will continue work on their dissertations in the United States but not in the San Francisco Bay Area. Tuition is US$0 and only the “Registration” fee and applicable “international student” fees apply.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • SJD - 922 SJD Candidacy (Non-US)

    0 unit(s)
    This course is for SJD students who have advanced to candidacy and will continue work on their dissertations outside of the United States. Tuition is US$0 and only the “Registration” fee applies.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • SJD - 931 SJD Dissertation Seminar

    3 unit(s)
    The purpose of this seminar is to provide collaborative support, intellectual and scholarly context, and useful direction and practical assistance to students in the Doctor of Juridical Sciences (SJD) program. Students pursue their own research with readings, discussions and workshop activities in the seminar complementing each candidate’s ongoing tutorial relationship with thesis supervisors, advisers, and committee members. At the end of the seminar each student will be expected to complete a revised proposal, or draft chapter of his or her dissertation, which will be graded. In addition the final two seminar sessions will be devoted to individual presentations to the class. This seminar is required for all students in the SJD program.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • SJD - 995 Curricular Practical Training (SJD)

    1-2 unit(s)
    Qualified international students in valid F-1 visa status may obtain practical training by participating in clinical programs, legal internships and externships, and law clerk positions under the guidance of the program director and a faculty adviser. To qualify, students must demonstrate competence in legal writing and research and obtain written authorization from an international student adviser. May be taken a maximum of three times. Open only to students in SJD program.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
 

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