Other CIS Courses in Other Units of the University
See http://www.iulaw.indy.indiana.edu/courses/course.htm for other courses. Note that in looking at law school courses in Insite or the Schedule of Classes, the "D" designates that the course is a day course while an "N" indicates it is a night course.
- D722 - Trusts and Estates (3 or 4 cr.)
- Survey of the law on family property and testamentary trusts; fiduciary administration; powers of appointment; and future interests.
- DN645 - Business Associations I (3 cr.)
- Formation, management, and control of partnerships and closely held corporations, including distribution of powers within such organizations and application to them of agency and fiduciary principles.
- DN646 - Business Associations II (2 cr.)
- Management and control of publicly held corporations, including proxy regulations, struggles for control, transactions in shares by insiders, shareholder litigation, and fundamental changes in corporate structure.
- DN648 - Income Taxation of Individuals, Fiduciaries, and Business Associations (4 cr.)
- Basic problems of income taxation of individuals, trusts, estates, partnerships, and corporations. Gross income, deductions, tax computations, rates, credits, accounting methods and periods; practice before Treasury Department, federal courts, and tax court. Emphasis on statutory and policy interpretation using problems extensively.
- DN725 - Taxation of Transferors, Fiduciaries, and Beneficiaries (3 cr.)
- Basic laws of federal gift and estate taxation; federal decedent's and fiduciary income taxation; and Indiana inheritance and estate taxation. Emphasis on statutory and policy interpretation. Also, introduction to basic estate planning principle, along with study of decedent's family revocable estate tax marital deduction trust and estate tax credit shelter trust agreement.
- DN730 - Taxation of Partnerships and Partners (2 cr.)
- P: Business Associations I (DN645), and Income Taxation (DN648), or permission of instructor. Federal income taxation of partnerships and partners, including classification of partnerships for tax purposes, formation and operation of partnerships, transfers of partnership interests, partnership distributions, and death or retirement of a partner.
- DN738 - Securities Regulation (3 cr.)
- P: Business Associations I-II (DN645-DN646) or permission of instructor. State and federal laws governing offering and distribution of securities to the public by corporate issuers and others; regulation of securities markets; rights and liabilities of purchasers and sellers of securities under such statutes. Emphasis on statutes administered by Securities and Exchange Commission.
- DN782 - Corporate Finance (3 cr.)
- P: Business Associations I-II (DN645-DN646). Financial aspects of the modern corporation and integration of modern finance theory and legal materials in evaluating judicial and legislative responses to issues of finance. Corporate acquisitions may be emphasized. Prior training in economics or business finance is not assumed. Cox
- DN805 - State and Local Taxation (2 cr.)
- Principles of state and local taxation and of budgeting procedures. Taxes studied are inheritance taxes, estate taxes, sales taxes, use taxes, income taxes, personal property taxes, real property taxes, and excise taxes. Basic procedural requirements concerning taxpayer document filings, the audit process, and court procedures are also studied.
- DN846 - Corporate Reorganization and Bankruptcy (2 cr.)
- P: Debtor-Creditor Relations (DN619), or permission of instructor. Various means of reorganization through out-of-court trust agreements, extensions, compositions, and Chapter 11 reorganizations; major focus on Chapter 11 of the Bankruptcy Code and concepts of the filing requirements, cash collateral, adequate protection, disclosure statement, plan, confirmation, and consummation. Includes brief overview of Chapters 7, 12, and 13 of the code
- DN854 - Seminar in Business and Estate Planning (2 cr.)
- P: Income Taxation (DN648); Wills and Trusts (DN722); Taxation of Transferors, Fiduciaries, and Beneficiaries (DN725); or permission of instructor. Analysis of individuals' methods for disposing of wealth, using the laws of trusts, estates, future interests, and taxes. Topics include marital deductions, life insurance, powers of appointment, arrangements for minor or other incapacitated children, charitable gifts and devises, qualified retirement plans, non-qualified retirement plans, passive activities, disposing of stock in closely held corporations, estate freezes, and generation-skipping tax transfers. Generally, each student will be required to prepare an estate plan based on statements of facts distributed by the instructor.
- DN869 - Taxation of Corporations and Shareholders (2 cr.)
- P: Business Associations I (DN645), Income Taxation (DN648), or permission of instructor. Federal income taxation of corporations and shareholders, including classification of corporations for tax purposes; organization decisions; post-incorporation elections; types of normal and special taxes which may be imposed on corporations and shareholders; elections under subchapter S and terminations thereof; compensation arrangements for directors, officers, and employees; non-liquidating and liquidating distributions; and reorganizations.
- DN893 - Tax Procedure (2 cr.)
- Administrative and judicial procedures applicable to civil and criminal tax controversies. Prelitigation administrative procedures, selection of forum, jurisdiction, pleadings, and trial proceedings.
