Date Submitted: Mon, 25 Mar 2019 19:17:05 GMT

LAW 854 v01 : Income Tax Accounting (Online)

Last edit: Tue, 26 Mar 2019 14:06:23 GMT

Druthers submitted by: smileys1
LLM Adjunct
UserID Name Email
smileys1 Smiley, Stafford
LAW 854 v01: Income Tax Accounting (Online)
Income Tax Accounting (Online)
No Meeting Time Defined
95 (LAWG: 50/LAWD: 45)
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., and for U.S. and foreign-trained students in the Executive Taxation LL.M. and MSL Taxation degrees. This class is not required for on-campus Taxation LL.M. students trained outside the U.S.

This is an online-only course, and there are no live on-campus sessions. The class is asynchronous but requires weekly assignment submissions. Only students enrolled in the LLM in Taxation, Executive LL.M. in Taxation, the Executive LL.M. in Securities & Financial Regulation, and the MSL in tax program may register for this course. All J.D. students may not enroll in this course.

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

Does this course qualify as a "simulation course"?

Is this course available to distance students?
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.

Key: 7521