Date Submitted: Wed, 14 Feb 2018 21:40:14 GMT

LAW 854 v00 : Income Tax Accounting

Last edit: Wed, 14 Feb 2018 20:25:25 GMT

Druthers submitted by: smileys1
LLM Adjunct
UserID Name Email
smileys1 Smiley, Stafford
LAW 854 v00: Income Tax Accounting
Income Tax Accounting
M 11:10a-1:10p
Take-Home Exam


Federal Income Taxation (formerly Taxation I), but a knowledge of financial accounting is not necessary for this course.


This class, Income Tax Accounting, is required for U.S. trained students pursuing the Taxation LL.M., Executive Taxation LL.M., and M.S.L Taxation degrees. This class is not required for students trained outside the U.S. Please note that J.D. students MAY NOT register for the section of this course with Professor Smiley.

Would you like to offer the Pass/Fail grading option?

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Is this a mandatory Pass-Fail course?


Personal Information


B.A., summa cum laude, Yale; J.D., magna cum laude, Harvard. Professor Smiley is a Professor in the Graduate Tax Program of the Law Center and Senior Counsel of the law firm of Caplin &Drysdale, Chartered. He specializes in the taxation of corporate and noncorporate business entities, intergenerational wealth planning and international transactions. He is also a Professor at the University of Lodz in Poland and at the Moscow State Institute of International Relations (MGIMO) in the Russian Federation, and serves or has served as a Visiting Professor in graduate tax programs in Austria, Australia and Brazil. Prior to entering law practice, he served as a law clerk to Judge Arnold Raum of the United States Tax Court.

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