LLM 350B

Taxation of US Persons with Foreign Activities

3 Unit(s)

Covers US taxation of foreign operations by US individuals and corporations including an in-depth analysis of the foreign tax credit, controlled foreign corporations, passive foreign investment companies, foreign sales corporations and foreign currency transactions. Cross-listed with and equivalent to TA 350B. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 321.