LAW 7093 - Bankruptcy and Tax Seminar.

2 to 3 Credit Hours

Prerequisites: LAW 7090 and LAW 7095.
Requirements: This course may satisfy the College of Law writing requirement.
Description
This is an elective course. This seminar is devoted to exploration of the interface between bankruptcy and tax. The seminar will examine not only the often times conflicting policies embodied in both codes, but also substantive topics including the treatment and priority of tax claims and liens, the taxation of debtors and bankruptcy estates, the tax consequences of bankruptcy reorganizations, the carry over of tax attributes in bankruptcy, and bankruptcy court jurisdiction over tax matters.