Course Details

State and Local Taxation

The course addresses the imposition of a variety of state and local taxes including corporate net income taxes, franchise/capital stock taxes, sales and use taxes, and gross receipts taxes. Topics with respect to corporate net income taxes include the imposition of net income taxes and the Federal statutory and Constitutional limitations thereon, the calculation of the tax base, the unitary business principle, allocation and apportionment, and business vs. nonbusiness income. Other topics that will be covered in the course include the imposition of sales and use taxes, the taxation of electronic commerce, and the taxation of LLC's and LLP's. Registration Requirements: Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. Evaluation Method: Final examination.

Catalog Number: TAXLAW 688
Practice Areas: State and Local GovernmentTaxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Tax Program Course


Course History

Fall 2017
Title: State and Local Taxation
Faculty: Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 18     Actual: 11

Fall 2016
Title: State and Local Taxation
Faculty: Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 9

Fall 2015
Title: State and Local Taxation
Faculty: Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 16