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Course Criteria
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3.00 Credits
Description: Prerequisites: U.S. Taxation of International Business Operations or significant experience in the topic area. Course coverage is at the discretion of the instructor. In general, the topics will highlight matters such as current issues involving the outbound investment of U.S. capital and inbound investment of foreign capital allocation of expenses in calculating the foreign tax credit, funding multinational corporations, and in-depth consideration of treaty applications. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Corequisites: LTX 2101
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3.00 Credits
Description: Prerequisites: Four substantive courses must be taken before a student can enroll in this course. The course surveys the tax legislative process, the promulgation of administrative regulations and rules, and the judicial dispute resolution process. Emphasis is placed on the research resources available to identify and locate those authorities, with particular attention given to research in electronic media. Students are required to produce a research paper on a topic of their choice which utilizes those research tools. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites:
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2.00 Credits
Description: The course introduces students to the use of decisional and statutory law in the tax field, and to the rules that govern professional responsibility in federal tax practice. The course presents a survey of the legal principles governing estates, trusts, and property in a context that sets the stage for later study in required and elective tax courses that depend on those principles. The professional responsibility component examines ethical issues which confront the tax practitioner, including problems of advice in return preparation, disclosing a weakness in the taxpayer's position, issues that arise in return examinations, disclosure of adverse facts and law, and the applicable standards promulgated by the Internal Revenue Service and the AICPA. This course is limited to M.T. candidates. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Prerequisite: Taxation of Corporations and Shareholders This course emphasizes the technical tax issues that arise in the context of negotiating and drafting tax related provisions in corporate acquisition agreements. Students will analyze such issues in the context of taxable asset acquisitions, taxable stock acquisitions, tax-free reorganizations, and selected alternative means of acquiring less than substantially all of the assets or stock of a target corporation. Specific analysis of provisions related to tax representations, tax indemnifications, tax covenants, tax elections, tax opinions, and tax disclosures will be addressed. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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1.00 Credits
Description: This course examines practice and procedures before the Register of Wills and the Orphans' Court. Using a case study, all aspects of estate administration with specific reference to the statutory provisions of the Pennsylvania Probate, Estates and Fiduciaries Code and the Pennsylvania Supreme Court and local Orphans' Court Rules are considered. 1.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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1.00 Credits
Description: This course deals with select areas of non-tax law which underpin the tax principles that affect employee benefits, e.g., employment law, labor law, and contract law. Course content is designed to interface with the non-tax content of the substantive employee benefits courses. 1.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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0.00 Credits
Description: The Symposium covers the standards developed by the Internal Revenue Service and the ABA which cover the areas of return advice, fair-dealing with the Internal Revenue Service and factual disclosure in the examination of returns, clients subject to penalties, confidentiality, and other issues of professional responsibility unique to federal tax practice. The Symposium is a single six-hour unit, required for all students. .00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Students work 12 hours per week in four-hour blocks under the direction of the Area Counsel or other designated attorneys in the Philadelphia Office of the Chief Counsel. The Chief Counsel's office provides legal advice on a broad range of matters to the Office of the Commissioner of the Internal Revenue Service, and represents the IRS in the United States Tax Court and the United States Bankruptcy Court. According to IRS Guidelines, interns may not be simultaneously employed in a job that results in a conflict of interest or an apparent or potential conflict of interest; therefore, the student may not work for another firm or organization (other than the law school) in any legal capacity during the internship semester. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Students work 12 hours per week in four-hour blocks under the direction of the Director or Assistant Director of the Villanova Law School Federal Tax Clinic. The Tax Clinic represents low income taxpayers in controversies before the IRS and in court. Students interested must submit to the Director of the Tax Clinic, a cover letter and resume, and admission is at the Director's discretion. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Prerequisites: Federal Wealth Transfer This course deals with the tax and non-tax considerations involved in drafting estate planning documents including: simple and pour over wills, marital deduction and unified credit shelter trusts, irrevocable life insurance trusts, buy sell agreements, grantor retained income trusts, and family limited partnerships. In addition to addressing the tax implications of these documents, the course will instruct the student in the fundamentals of document organization and drafting technique. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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