Courses 2008 - 2009
LAW T 527 Taxation Of Financial Instruments
The course examines the classification and tax consequences of various financial instruments including (i) fixed, variable, and contingent rate debt instruments, (ii) secondary market transactions in debt instruments, such as coupon "stripping" and market discount purchases and (iii) transactions in common stock-equity derivatives, such as national principal contracts, hedging transactions and "monetization" strategies.
Spring - Compressed ,
Course Sections and Instructors