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US Domestic Tax Law


This course covers the basics of federal income taxation of individuals, corporations and partnerships. Different from some of the other LLM International Tax Programs in the world, this Program is focused on true international rather than comparative tax law. One exception is made, as the study of a foreign tax system makes the student aware of the policy choices made in the design of his or her own country’s tax system. The choice was made for US domestic tax law as it has the greatest overall impact on multinational commerce and investment.