bu law course schedule

LLB (Hons) Law . Examination of a broad range of subjects related to accounting methods and periods. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). The course will also compare and contrast these movements in America with other countries, as US-headquartered companies expanding abroad face new realities, unfamiliar tax structures and increasingly complex regulatory environments; and legal and tax professionals must be prepared for these challenges. Use the Generate Schedule button to quickly find a schedule without any overlapping courses. Factoring in changes from the TCJA, this course will involve an in-depth analysis of the rules relating to the foreign tax credit, including the increasingly-important source-of- income and allocation-of-deduction rules, the calculation of the deemed paid credit, the various foreign tax credit limitations, and the look-through and foreign-loss rules. “But my law school experience was a good one.”. Friday, 12/6/19 – Friday, 12/20/19. After the opening class the course is structured in three equal (four-class) segments on (1) Individual, (2) Business and (3) International tax topics. The inherit tension resulting from duties to clients and duties to the tax system is explored. Professional Development Professional Development for Graduate Tax Students, Meet the GTP Staff Learn more about student support in the GTP. The course will examine the crucial strategies, from choice of entity, to conducting ongoing operations, to the correct way to change or restructure existing C corporations, S corporations and other entities. Taxation of Intellectual Property (TX955) is remote only. School of Law. We will discuss how the Foreign Account Tax Compliance Act ("FATCA") created a worldwide network of information about non-US assets, and what individuals and fiduciaries need to know to remain compliant. Finally, we will consider the FDII rules and compare these rules to the GILTI provisions. As the law school continues to make plans for the fall, we will be in touch with registered students if we decide to offer a particular class on a remote-only basis. Your chance of being placed in a course is not affected by when you enter your requests. Visit Back2BU for the latest updates and information on BU's response to COVID-19. Students will get practice in using many of the most heavily used practice materials. SPRING 2020 – (SCHEDULE SUBJECT TO CHANGE) All Spring Semester Classes Begin. Restorative Justice Since 1986, when Congress aggressively shut down many conventional tax shelters and tax "loopholes", tax planning has been largely a "defensive" exercise, trying to avoid inadvertent, catastrophic mistakes, rather than seeking smart tax-advantaged opportunities. Class Schedule and Room Assignments (grid) - - updated 1/4/2021 (If you have problems printing try a different browser.) Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. Students will become familiar with the research platforms outside of Lexis and Westlaw that are commonly used in practice. International Business Law. This course will help a student to develop instincts about how the rules are most likely to work, and to evolve. Study of the tax and ERISA aspects of various forms of executive compensation. It examines how considerations of tax policy, tax politics and tax administration contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties, as well as interactions and judicial evaluations of all of the above. Any course is subject to cancellation due to low enrollment. Evaluation Method. Maria Green earned her JD from BU Law in 1977. The LLM International Business Law meets the current demand for specialist knowledge and skills in a rapidly expanding field. Use of S corporations in a multinational setting will also be considered. Home » Registrar » Class Schedules. This access will allow students to simulate domestic/international transactions and analyze their tax implications while becoming familiar with the mechanics of an Enterprise-class tax automation solution. Add/drop takes place during the first two weeks of class in both the fall and spring semesters. BU Law Course Selection Guide | School of Law Hot www.bu.edu The BU Law website includes the 2019-2020 course descriptions and first-year and upper-class class schedules Our course schedule changes every semester as we try to stay on the cutting edge of tax education. This course should place the students on a solid path to a career in international tax in these very interesting times. Finally, the course will also consider cultural and ethical issues peculiar to the area of international estate planning. If you are dropping all of your courses for the semester, you must submit the Add/Drop form by 5:00pm on Friday, January 15. If you don’t need to be on campus due to other in-person classes, we ask that you please access your remote classes from home. Last summer, Boston University School of Law Professor Karen Pita Loor received an email out of the blue from Sophie Hahn, the vice mayor of Berkeley, California, who wanted to learn more about how to protect people’s First Amendment rights during protests. Recommended: Federal Income Taxation I, Federal Income Taxation II and Estate and Gift Taxation. Prerequisites: Estate Planning LAW TX 935 and Estate and Gift Taxation LAW TX 904, This course picks up the estate planning course (TX 935) leaves off. The course presents a policy-focused overview of variant tax treatments in individual, business (corporate and partnership) and cross-border transactions. This course will focus on teaching students how to write client letters, internal memoranda, responses to IRS IDRs, and other documents common in tax practice. Reference is made throughout to planning issues relating to estate and gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going on to other tax fields. Monday, 1/13/20. The 2017 Tax Cuts and Jobs Act (TCJA) promulgated some of the most significant changes in US international tax rules in history, including those of the Tax Reform Act of 1986. Charitable gift planning has long been a crucial component in wealth management and estate planning. It will also cover the ethical issues involved when working with business owners in their succession planning, including identifying who your client is, navigating conflicts when doing planning with the business in trusts or otherwise and provide best practice and practical tips for advisors to avoid these ethical dilemmas. Topics include: 1.Realization and recognition, 2.Basis and amount realized, 3.The effects of debt (including its cancellation), 4.Depreciation and amortization, 5.At risk, not for profit, and passive activity loss deductibility limitations, 6.Capital gains and losses, related party transactions, quasi-capital assets and depreciation recapture, and 7.Deferred payment transactions (original issue discount and installment sales). The course will teach the tax differences between copyrighting and patenting a software program, the right and wrong ways to license and sell a trademark, and the mechanisms for turning a "license" into a "sale" and thereby converting ordinary income into capitol gains. We will use traditional cases, legislative documents, and other materials. This course undertakes a detailed examination of technology-based responses (blockchain, crypto-tax-currency, real-time transactional data collection, artificial intelligence [AI] applications) to technology-facilitated tax frauds (Zappers, Phantomware, SSaaS, the Dark Cloud and missing traders). Income tax considerations relating to corporate tax free reorganizations including: review of the requirements for tax free treatment of acquisitive and time permitting divisive reorganizations; review of the tax treatment to all relevant parties to the transaction; consideration of special problems associated with certain types of reorganizations. This course considers different solutions adopted by nine industrialized countries (Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom, and the United States) to common problems in income tax design. Classes will combine instruction and hands-on exercises using the major print and electronic resources available for tax law research. We will also cover some special issues arising from the multi- jurisdictional nature of state and local taxation, and the principal aspects of United States federal law, both statutory and constitutional, that shape and constrain state tax systems. However, because the IP revolution has occurred in only the last 25 years, many of the traditional principles of income taxation are not easily applied to IP assets. An example course syllabus and course schedule has been provided for you. The course will expose students to the major types of United States state and local taxes,including personal income taxes, sales and use taxes, property taxes, and corporate taxes.We will explore the structure of each of these types of taxes, how the taxes are implemented in various jurisdictions, and some of the significant issues that arise in applying the taxes. This class will explore the resources a tax professional would use to perform his or her research from legislative history to private letter rulings. Maria Green earned her JD from BU Law in 1977. Both traditional organized criminal activity as well as terrorist funding activity will be explored. Also, when studying the tax rules applicable to financial products, we focus on the fundamental building blocks of taxation -- amount, timing, character, and source -- to reveal underlying policy and theory tensions that go to the very root of our income taxation system. Mobile App Development: Legal Contributions 13. The Course will also cover: IRS and Department of Justice, Tax Division practice and procedure; IRS audit, appeal and collection procedure and parallel civil and criminal tax procedures; the various methods of proof used by the IRS in investigating and prosecuting criminal tax fraud cases; federal grand jury practice; financial records search warrants; federal conspiracy and money laundering offenses; testimonial and document production immunity; foreign evidence processes, including select portions of the Title III of the USA PATRIOT ACT (also known as the International Money Laundering and Anti-Terrorist Financing Act of 2001; and application of criminal tax offenses to terrorism financing cases. Topics include determination of gross income and allocation between the decedent and the estate or trust; special problems with income in respect of a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules, and other topics. The materials will also deal with passing on an operating business to key employees while retaining a portion to pass on to one's children. Students should expect to acquire a good grounding in the major legal instruments of the community (regulations, directions and decisions) which have binding effect on the member states as well as the recommendations and opinions which do not. Hanley Hall 600 Forbes Avenue Pittsburgh, PA 15282 Phone: 412.396.6300 Courses are not actually scheduled until the request period is over. This course is designed for those students who are interested in practicing in the international tax area or who are interested in exploring in considerable detail one of the Internal Revenue Code's more complex statutory regimes. It responds to the need for a broader understanding of the way that tax matters are handled in different countries as business transactions become increasingly global. Exam Period: Banking & Financial Law LLM & Graduate Tax Program Students. A close reading of the Code and regulations will be expected as well as a detailed consideration of the major transfer pricing decisions. Prerequisite or corequisite: Federal Income Taxation I and II. Current students should always utilize the schedule in their HUB Student Center. Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Federal income tax aspects of the acquisition, ownership, and disposition of property. Homework is due at the start of the discussion section. We start with the building blocks of debt and equity, move on to the "derivatives" level of options and notional principal contracts (swaps), and conclude with exotica such as currency products. Course Schedules. Class schedules are subject to change. Students will become familiar with the various forms associated with different assets, such as the Foreign Bank Account Report ("FBAR") which is used to report foreign assets. International information reporting and withholding are the future of tax work. The course will use case studies of specific tax driven planning strategies, including grantor trusts, marital deduction trusts, post-mortem planning, and planning for incapacity. Information can be found through the Boston University Bulletin.. Boston University’s Bulletin is a handbook of academic programs, courses, and policies that serves as a University-wide reference and archive. Topics include traditional fringe benefits and deferred compensation arrangements, incentive and non-qualified stock option and restricted stock plans, stock appreciation rights, excess benefit arrangements, rabbi trusts, golden parachute agreements, split-dollar insurance arrangements, and special issues for tax-exempt organizations. Taxation and Regulation of Cryptocurrency (TX989) is remote only. This will be accomplished through a combination of reading the Internal Revenue Code, regulations and other authorities relating to Federal Income Taxation of S Corporations. From the hundreds of pages per week in reading, to the endless pressure of preparing outlines for finals, the first year of law school can feel like being hit with a ton of bricks. Current electives may include: 1. A comprehensive course on how business owners can buy and sell businesses with a minimum tax cost and maximum after-tax return. Course Structure: This course follows an assigned text. Since a contextual approach is used, it is expected that students will acquire knowledge of substantive tax law in addition to an understanding of ethical and legal responsibilities in federal tax practice. While humanitarian commitments remain the primary motivating force behind private philanthropy, the tax benefits associated with charitable strategies and techniques have assumed greater importance as our system of taxation has grown increasingly complex. It will propose strategies to deal with the psychological hurdles and pitfalls business owners face when doing this planning, such as giving up control or equity in the business during their lives and determining equitable ways to treat children actively involved in the business and children who will not participate in operating the family business. It remains an important factor in the "tool box" of estate and tax professionals. Monday Tuesday Wednesday Thursday Friday Saturday Sunday. Consumer Information (ABA Required Disclosures). Intro to Appellate Judging 5. The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. American Law Program Course Schedules • Current Students • Graduate Programs Resources • American Law Program • Course ... Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). Prerequisite: Estate Planning and Estate and Gift Tax Recommended: Taxation of Trusts and Fiduciaries. The primary focus of the course will be on federal income, estate, gift, and generation skipping transfer tax issues which arise in the estate planning context, although other planning issues, including professional ethics, will also be considered. The impact of non-U.S. transfer taxes and tax treaties will be considered, as well as non-tax foreign laws impacting on international estate planning. “But my law school experience was a good one.”. Postgraduate Taught - LLM - 2020/21 entry. None. The core of the BU Law learning experience is superior instruction and a supportive, dynamic learning environment in which professors guide, inspire and challenge. In addition there will be several quizzes throughout the semester. This course, with an emphasis on debate and discussion, will provide an overview of the policy objectives and the political drivers that commonly shape the formation of tax laws. NOTE: Changes to the course schedule occur frequently. Boston University Online Schedule provides information about BU's online graduate, undergraduate, certificate, and professional programs and courses. We will consider the application of basic state tax concepts to current issues facing state tax administrators and practitioners, including tax-advantaged business structures, and some of the legislative responses to such issues. Intro to State and Local Government Practice 9. Bar Admission Learn what you need to become eligible for the bar. We will cover how and when to file, the basics of how to prepare the form, and the penalties for noncompliance. The university registrar maintains the official course schedules. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). Topics include tax classification of a partnership versus a corporation or trust; considerations in choice of entity;basic partnership accounting and capital accounts, partnership formation and acquisition of partnership interests for property or services; determination of basis;basic rules allocations of income and loss ; taxation of normal partnership operations; distributions of cash and property; transactions between partners and partnership, including sales of partnership interests.

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