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Tax law is the most highly developed area
of the curriculum at Valparaiso University School of Law. One
can learn statutory construction while reflecting on policy considerations
that speak to who we are as a people.
Are taxes the price we pay for civilization?
Or is the power to tax the power to destroy?
Is the distribution of wealth important? Does
any area of law affect the distribution of wealth more than tax
law? Many social issues are implicated
in tax law, a vast area of pervasive significance.
Regularly taught standard courses include:
Individual Taxation; Corporate & Partnership Taxation; Estate
& Gift Taxation; and Estate Planning. Courses
rarely taught at the J.D. level but frequently taught here include:
Corporate Reorganization Taxation; ERISA Seminar.
Courses occasionally taught here include:
International Aspects of US Income Taxation; Comparative Taxation
Seminar; Tax Policy Seminar; Family Taxation.
That's only nine of the 15 courses with more
or less fixed content listed below. In the 14th course, Independent
Reading & Research, the interested student can tailor the
tax curriculum to his or her interests with study in advanced
subjects or in subjects not in the curriculum. Since the content
is individually tailored each time, this course may be repeated
- for up to six credits.
In addition, an externship has sometimes been
arranged in tax law.
If we added the potential externship credits
to the list below, there have been 54 credits available from
time to time in tax law over the last several years. Taking so
many at the J.D. level cannot be recommended since that would
be over half of the 90 credits required for graduation. Nor would
it be possible. But it is suggestive of the range of tax offerings
at VULS.
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