Spring 2025

5225 Financial Products Taxation - GUPTA- 16699

Professor(s): Ajay Gupta (ADJUNCT)

Credits: 2

Course Areas: Taxation

Time: 4:00p-6:00p M Location:

Course Outline: The course will cover an understanding of how financial products are sought to be used (or abused) to “optimize” the tax characteristics of income—by recasting, for example, returns on equity as those on debt, or fixed returns as contingent returns, or ordinary income as capital gains, or domestic-source income as foreign-source, and so on.

Course Syllabus:

Course Notes: (Synchronous Online) The UH registration system instruction mode for this course is listed in parenthesis. Contrary to the UH information, some student materials may not be available online, such as an assigned casebook. A physical classroom may be assigned for this course to give students a location in the Law Center to join the virtual class sessions. If the course has a final examination, the final and any other assessment for the course, such as a mid-term exam, will be conducted without the need to physically come to the Law Center, such as, for example, via the EBB portal as a take home exam or under remote proctoring.

Quota=25.

There is no required text or casebook. I will post all the readings and other assignments on the course’s TWEN website.

Prerequisites: Yes Federal Income Tax

First Day Assignments:

Final Exam Schedule:

This course will have:
Exam:
Paper:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: Yes

Pass-Fail Student Election: Available