Indian Law & Taxation



SLN #: 15929
Course Prefix: LAW-691
Course Section: 008
Credit Hours: 2
Instructor(s): Irvine

Course Description:
This course deals with issues of federal, state, and tribal taxation within Indian country. The course will survey the leading cases, statutes and administrative rulings. Transactional problems and tax planning opportunities will also be discussed.

Federal Indian Law I or Federal Income Tax is a prerequisite to this course. Federal Indian Law I provides a general background for the concepts of sovereignty and federal preemption that are more fully developed in this course as specifically applied to tax issues. This course will apply the general concepts to situations that frequently arise for Indian law practioners.

Additional Information:
Credit Hours: 2
Grading Option: Numeric Grade and ONE-Time Pass Option is Available, or Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Prerequisite: Federal Indian Law I or Federal Income Tax
Final Exam Given: Yes
Final Exam Type: In-Class
Paper or In-Class Presentation: Short Paper
Participation Points: Per College of Law Policy
Attendance Policy: Per Statement of Student Policies
Additional Attendance Policy: Per College of Law Policy
Online Course Site: None