2010-2011 UF Graduate Catalog (PDF Format) - Graduate School ...

University of Florida Graduate School
businesses.
http://test.gradschool.ufl.edu/catalog/current-catalog/FOI/TAX01.htm[9/15/2010 4:08:31 PM]
LAW 7613: Corporate Taxation II (2-3; max: 3) Prereq: LAW
7601 or consent of instructor. Corporate reorganizations; corporate
acquisitions and divisions, including transfer or inheritance of losses
and other tax attributes; corporate penalty taxes; provisions for
consolidated returns.
LAW 7614: U.S. International Tax I (2-3; max: 3) Tax definition
of resident. Distinction between domestic and foreign entities.
Taxation of business and nonbusiness income of foreign persons.
Taxation of income from trades or businesses carried on by foreign
persons in the U.S. Special rules on U.S. real property interests.
Branch profits and branch interest taxes.
LAW 7615: U.S. International Tax II (2) The foreign tax credit;
special rules on controlled foreign corporations; foreign currencies;
and cross-border transfers in nonrecognition transactions.
LAW 7617: Partnership Taxation (3) Tax meaning of
"partnership"; formation transactions between partner and
partnership, determination and treatment of partnership income;
sales or exchange of partnership interest; distributions; retirement;
death of a partner, drafting the partnership agreement.
LAW 7623: Taxation of Gratuitous Transfers (2 or 3 at option
of department) Federal estate, gift, and generation-skipping
transfer taxes.
LAW 7625: Income Taxation of Trusts and Estates (2) Taxation
of income of trusts and estates, including simple and complex
trsuts, annuities, property distributions, income in respect of
decedent, grantor trusts.
LAW 7626: Estate Planning (2) Planning lifetime and
testamentary private dispositions of property, postmortem planning;
analysis of small and large estates; eliminating and offsetting
complicating and adverse factors; selection of fiduciary and
administrative provision.
LAW 7632: Deferred Compensation (2) Tax consequences of
compensation in forms other than cash paid contemporaneously with
performance of services, including nonqualified deferral
compensation devices, and qualified pension and profit-sharing
plans.
LAW 7633: Tax Exempt Organizations (2) Study of exemption
from federal income tax accorded to a variety of public and private
organizations, and tax treatment of contributions to such
organizations; public policies underlying exemption from tax and
deductibility of contributions.
LAW 7640: Civil Tax Procedure (2) Legal and procedural aspects
of federal tax administration, collection and litigation.
LAW 7641: Procedures in Tax Fraud Cases (2) Criminal offenses
and methods of proof; investigative authority of the IRS; summons
enforcement proceedings; search warrants and grand jury
subpoenas; constitutional defenses to the compulsory production of
evidence; the attorney-client privilege and other objections available
to taxpayers and third parties.
LAW 7650: State and Local Taxation (2) Nature and purpose of