Advanced Tax Seminar

Bogdanski

Limit: 14 Students

An examination of valuation of property for federal tax purposes. Potential topics include: procedural aspects of valuation issues; the general definition of fair market value; methods of determining fair market value; discounts and premiums; valuation effects of transfer restrictions, taxes and other encumbrances; valuation of businesses; valuation of investments; valuation of real estate; consequences of inability to determine fair market value; and special provisions relating to valuation of property for federal gift and estate tax purposes. A paper and an oral presentation are required of each participant.

Prerequisite: Income Taxation I

Meets Capstone writing requirements.

Brown

A study of selected advanced tax topics, sometimes with a policy or transaction planning perspective. The second half of the course consists primarily of presentation and discussion of student papers, which can be on a wide variety of tax topics. No exam. Paper and rewrite required. Meets the Seminar Requirement.

Prerequisite: Income Taxation I

Meets Capstone writing requirements.