TAX PLANNING FOR TROUBLED BORROWERS
(LAWN-4026) - 2 UNITS

Tax issues affecting troubled borrowers in the context of debt workouts and bankruptcy, including the exclusion of cancellation of indebtedness income, tax attibute reduction, orginal issue discount effects, as well as the tax treatment of tax claims in bankruptcy and the taxation of the bankruptcy estate.

Tax LLM Course  

Prerequisites:
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
Income Taxation Intensive (LAWN-4099) 
or
LAW-4N99 
or
LLS Tax Program Waiver