The Job Search Workshop, which was scheduled for next Thursday, January 8, 2009, will be postponed until the end of January. Once I have confirmed the date with the presenters, I will post it.
Thanks!
Wednesday, December 31, 2008
Course Materials Available in Tax Office
All the course materials for the winter quarter are available in the tax office, Room 434. The office will be closed Wednesday, December 31 after about 2:00 p.m., but we will be here Friday.
Tuesday, December 30, 2008
First Class Assignments
T507 Federal Tax Policy
For the first class on Monday, January 12, 2009, you should read Slemrod and Bakija (“Taxing Ourselves”), pp. 1-54; 55-95; 97-156; and 157-188. (If you have recently taken a course in basic income tax you may omit reading pp. 1-54.
T510 Estate and Gift Taxation
Topic: Background information; Structure of Estate, Gift and Generation Skipping Taxes.
Readings: Code §§ 2001, 2010, 2501, 2502, 2505, 2601, 2602, 2611, 2641, 2210, 2664.
Text pages 1.01-1.06, 2.01, 8.10, 9.01, 9.03, 12.01-12.02.
Study Problem: SM Study Problem A, p. 146
T511 Taxation of Partners and Partnerships
Unit 1. - Choice of Entity
The Tax Definition of “Partnership”
Partnership Formation
T516 International Taxation II
Bittker & Lokken Study Problems, Unit VII.A, Unit VII.B (Skip 5 and 6),
and Unit VII.C (Nos. 1 and 2)
T518 Taxation of S Corporations
We will start Problem Set 1 and should finish question 2. With the exception of the Overview Comparison of C corporations, S corporations, partnerships and LLCs which is in your materials as a source of reference, do all of the assigned readings and problems relating to questions 1 and 2 of Problem Set 1.
T521 Compensation & Benefits I
Will provide 1st class assignment separately
T530 Corporate Reorganizations and Acquisitions
For our first class session you should read Chapter 8 (pp. 358-421) of the text (taxable acquisitions). I understand you may have covered some of the material in the corporate taxation course, but it is a helpful introduction to our study of tax-free acquisitions.
T532 Income Taxation of Trusts and Estates
Read pages 3-26, and pages 477-494 of the textbook.
Our textbook is Federal Income Taxation of Trusts and Estates (3rd Edition), by Mark L. Ascher
and Robert T. Danforth.
T542 Advanced State and Local Taxation
Discuss attributional nexus, economic nexus, and the inter-play with P.L. 86-272.
For the first class on Monday, January 12, 2009, you should read Slemrod and Bakija (“Taxing Ourselves”), pp. 1-54; 55-95; 97-156; and 157-188. (If you have recently taken a course in basic income tax you may omit reading pp. 1-54.
T510 Estate and Gift Taxation
Topic: Background information; Structure of Estate, Gift and Generation Skipping Taxes.
Readings: Code §§ 2001, 2010, 2501, 2502, 2505, 2601, 2602, 2611, 2641, 2210, 2664.
Text pages 1.01-1.06, 2.01, 8.10, 9.01, 9.03, 12.01-12.02.
Study Problem: SM Study Problem A, p. 146
T511 Taxation of Partners and Partnerships
Unit 1. - Choice of Entity
The Tax Definition of “Partnership”
Partnership Formation
T516 International Taxation II
Bittker & Lokken Study Problems, Unit VII.A, Unit VII.B (Skip 5 and 6),
and Unit VII.C (Nos. 1 and 2)
T518 Taxation of S Corporations
We will start Problem Set 1 and should finish question 2. With the exception of the Overview Comparison of C corporations, S corporations, partnerships and LLCs which is in your materials as a source of reference, do all of the assigned readings and problems relating to questions 1 and 2 of Problem Set 1.
T521 Compensation & Benefits I
Will provide 1st class assignment separately
T530 Corporate Reorganizations and Acquisitions
For our first class session you should read Chapter 8 (pp. 358-421) of the text (taxable acquisitions). I understand you may have covered some of the material in the corporate taxation course, but it is a helpful introduction to our study of tax-free acquisitions.
T532 Income Taxation of Trusts and Estates
Read pages 3-26, and pages 477-494 of the textbook.
Our textbook is Federal Income Taxation of Trusts and Estates (3rd Edition), by Mark L. Ascher
and Robert T. Danforth.
T542 Advanced State and Local Taxation
Discuss attributional nexus, economic nexus, and the inter-play with P.L. 86-272.
Make Sure Your UW Email Forwarding is On
I wanted to remind everyone that the email address the University of Washington ties to each student is their UW email address. If you use a personal email for correspondence, please make sure you have the forwarding turned on for your UW email address so anything sent there reaches you. Also, please check the filters on your personal email to make sure nothing important is being sent to your Junk Mail folder. This tends to happen a lot with Gmail in particular.
Thanks!
Thanks!
Monday, December 29, 2008
LL.M. Taxation Scholarship
The Washington State Bar Association Tax Section is pleased to announce its eighth annual Tax Scholarship. The scholarship will be awarded to a graduating law school student has been accepted by and plans to attend a tax LL.M. program at an accredited United States law school.
An eligible individual is any student currently attending law school with plans to attend an LL.M. tax program in 2009-2010. The scholarship will be awarded to an individual who can demonstrate that he/she has: (a) a strong academic record; (b) a financial need for the scholarship; and (c) the intent to become an active member of the WSBA Tax Section upon completion of his/her LL.M. tax education. Most prior recipients of the scholarship have graduated from LL.M. programs and have become practicing members of the WSBA. Scholarship information will be posted at all Washington law schools and on the WSBA Tax Section Web site. Applications must be received by April 17, 2009.
In past years the amount of the scholarship has been approximately $5,000.
To apply, please see the below application information page.
SPONSORING LAW FIRMS
The following firms graciously donated towards the scholarship:
Carney Badley Spellman, PS
Chicoine & Hallett, PS
Davis Wright Tremaine LLP
K & L Gates
Lane Powell, PC
LeSourd & Patten, PS
Randall & Danskin, PS
Law Offices of Jennifer A. Gellner, LLC
Scholarship Application
_______________________________________
Information
Applicants may apply for the scholarship by sending the following information to Cori Flanders at Chicoine & Hallett P.S., 719 Second Ave., Suite 425, Seattle, Washington, 98104, or by email at corif@c-hlaw.com
• Name, address, phone number, and email address
• Name of law school and expected graduation date
• Copy of Acceptance Letter from an LL.M. Tax Program
• Copy of law school transcript
• Copy of resume
• Written explanation of financial need for the scholarship and reasons for pursing an LL.M. Tax Degree
• Explanation of how you heard about the scholarship
Process
Finalists may be required to make themselves available for an in-person or telephone interview with the Tax Council. Persons related to members of the Tax Council are not eligible for the scholarship.
Timeline
Applications must be received no later than April 17, 2009.
An eligible individual is any student currently attending law school with plans to attend an LL.M. tax program in 2009-2010. The scholarship will be awarded to an individual who can demonstrate that he/she has: (a) a strong academic record; (b) a financial need for the scholarship; and (c) the intent to become an active member of the WSBA Tax Section upon completion of his/her LL.M. tax education. Most prior recipients of the scholarship have graduated from LL.M. programs and have become practicing members of the WSBA. Scholarship information will be posted at all Washington law schools and on the WSBA Tax Section Web site. Applications must be received by April 17, 2009.
In past years the amount of the scholarship has been approximately $5,000.
To apply, please see the below application information page.
SPONSORING LAW FIRMS
The following firms graciously donated towards the scholarship:
Carney Badley Spellman, PS
Chicoine & Hallett, PS
Davis Wright Tremaine LLP
K & L Gates
Lane Powell, PC
LeSourd & Patten, PS
Randall & Danskin, PS
Law Offices of Jennifer A. Gellner, LLC
Scholarship Application
_______________________________________
Information
Applicants may apply for the scholarship by sending the following information to Cori Flanders at Chicoine & Hallett P.S., 719 Second Ave., Suite 425, Seattle, Washington, 98104, or by email at corif@c-hlaw.com
• Name, address, phone number, and email address
• Name of law school and expected graduation date
• Copy of Acceptance Letter from an LL.M. Tax Program
• Copy of law school transcript
• Copy of resume
• Written explanation of financial need for the scholarship and reasons for pursing an LL.M. Tax Degree
• Explanation of how you heard about the scholarship
Process
Finalists may be required to make themselves available for an in-person or telephone interview with the Tax Council. Persons related to members of the Tax Council are not eligible for the scholarship.
Timeline
Applications must be received no later than April 17, 2009.
Classes Start Monday!
Hey everyone:
The break is almost over! I just wanted to remind you all that the winter quarter begins Monday, January 5. Also, the book list and room assignments are posted below for your reference. Please double check MyUW to make sure your class schedule is correct, and let me know if something needs to be changed. Feel free to contact me if you have any questions.
Some of you still haven't registered, and that will make your life difficult at the end of the quarter when you want to receive credit for the courses you took. If you are a Tax student and are not taking classes this quarter, please let either Gloria or I know so we can make arrangements to ensure that you are not dropped from the program. Please remember if you'd like to register through email to send your email to either Gloria or me (Allison), and to include your student number along with the number (T5__) and title of the classes you'd like to take. Just a reminder, please don't send your registration to Sam or Heather as they can't register you.
Hope you guys have had a great break, and I look forward to seeing you again soon!
Winter 2009 Registration
Winter 2009 Book List and Room Assignment
The break is almost over! I just wanted to remind you all that the winter quarter begins Monday, January 5. Also, the book list and room assignments are posted below for your reference. Please double check MyUW to make sure your class schedule is correct, and let me know if something needs to be changed. Feel free to contact me if you have any questions.
Some of you still haven't registered, and that will make your life difficult at the end of the quarter when you want to receive credit for the courses you took. If you are a Tax student and are not taking classes this quarter, please let either Gloria or I know so we can make arrangements to ensure that you are not dropped from the program. Please remember if you'd like to register through email to send your email to either Gloria or me (Allison), and to include your student number along with the number (T5__) and title of the classes you'd like to take. Just a reminder, please don't send your registration to Sam or Heather as they can't register you.
Hope you guys have had a great break, and I look forward to seeing you again soon!
Winter 2009 Registration
Winter 2009 Book List and Room Assignment
Tuesday, December 9, 2008
Register!
Hi everyone:
Just a reminder to register. The deadline was Monday, December 8 so please try to let me (Allison, ablahna (at) u . washington . edu) know as soon as possible. I will be out of the office from Thursday, December 11 until Wednesday, December 17 so if you want to register during that time, contact Gloria. Sam and Heather don't handle registration, so don't send them your class selections!
Thanks!
Just a reminder to register. The deadline was Monday, December 8 so please try to let me (Allison, ablahna (at) u . washington . edu) know as soon as possible. I will be out of the office from Thursday, December 11 until Wednesday, December 17 so if you want to register during that time, contact Gloria. Sam and Heather don't handle registration, so don't send them your class selections!
Thanks!
Monday, December 1, 2008
Exam Number
Hello everyone:
Make sure you get your exam number before you come to the exam! You can find the number here under the heading "Exam Numbers." Then, enter your NetID and password and you should be all set.
Thanks!
Make sure you get your exam number before you come to the exam! You can find the number here under the heading "Exam Numbers." Then, enter your NetID and password and you should be all set.
Thanks!
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