The instructor encourages graduate students in the humanities to enroll in this seminar, but space for students from departments other than the Law School is limited. Moreover, humanities graduate students must have Cross-Registration forms signed by the instructor before the Law School registrar can enlist them in the seminar. In addition to participating in class discussions throughout the semester, and attending at least one Monday evening guest-speaker seminar during the course of the term, students will write a short paper. Enrollment limited to 25. The course reviews these tax, legal, and accounting principles in a transactional context and also considers their policy underpinnings and likely future evolution.
Corporations is advisable.