Research & Writing in Tax Seminar

3 units

In 2001, Congress passed and the President signed the Economic Growth and Tax Relief reconciliation Act of 2001, which is viewed by many as the largest tax cut to be enacted since 1981. This course will meet once a week for the first three weeks of the semester to survey some of the significant elements of the Act as they pertain to the Federal Estate, Gift and Generation-Skipping Transfer Taxes, and to discuss some of the general principles of tax policy. Each student will then be required to select a paper topic based on some portion of the Act (the paper need not be related to the Federal transfer taxes), research the topic, prepare a draft paper on the topic and a final paper on the topic which is at least 30 pages in length.