Graduate Tax Program

Summer Tax Courses

Summer 2021 Tax Course Offerings 

We are offering a mix of online courses this summer and one on campus course.

Current students can register by submitting their request in the COURSES system between May 13-21, 2021.

Many of our online-only courses are previously recorded courses, though some will meet in real time over zoom. For example, Tax Treaties, International Tax III, and Comparative Tax Policy will meet in real time remotely using Zoom. Private Foundations and Their Alternatives will meet on campus in real time, but will also allow for participation in real time via Zoom, and asynchronous enrollment for part-time students. When a course is only offered online, and degree candidate (full-time or part-time) may take it. When a course is offered both in real-tiime and asynchronously, full-time students should enroll in the real-time version of the course.  Under the visa rules as of Spring 2021, students studying on a F1 student visa must generally take at least one on campus course, such as Private Foundations and Their Alternatives or another non-tax course.  Prior to COVID, the F1 visa regulations were enforced as written, which is to say that they only allowed stduents on a visa to take a single online course per semester (perhaps a single 4 credit course) or three credits of online courses per semester.

Here is the list of online summer courses:

  • Comparative Tax Policy (R. Ainsworth, 2 credits) Remotely offered via zoom in real time to all degree candidates and available asynchronously to part-time students. 
  • Corporate Tax I (J. Blank, 2 credits) ONLINE (recorded Spring 2018)
  • Corporate Tax II (J. Blank, 2 credits) ONLINE (recorded Spring 2018)
  • Estate and Gift Taxation (M. Gans, 2 credits) ONLINE (recorded Fall 2019)
  • International Tax I (F. Shaheen, 2 credits) ONLINE (recorded Fall 2020)
  • International Tax II (F. Shaheen, 2 credits) ONLINE (recorded Fall 2020)
  • International Tax III (F. Shaheen, 2 credits) Real-time remote for all degree candidates or online /asynchronous for part-time students 
  • Multistate Taxation: Income Taxation (R. Pomp, 2 credits) ONLINE (recorded Fall 2020)
  • Multistate Taxation: Sales and Gross Receipts Tax’n (R. Pomp, 2 credits) ONLINE (Spring 2021 recording)
  • Oil and Gas Tax (D. Wright, 2 credits) ONLINE (recorded Spring 2019)
  • Partnership Taxation (N. Cunningham, 3 credits) ONLINE (recorded Spring 2021)
  • Private Foundations and Their Alternatives (J. Manny, 1 credit) On campus or Real-time remote for all students or online /asynchronous for part-time students 
  • State Taxation of Native Americans (R. Pomp, 1 credit) (recorded in summer 2019)
  • Survey of Tax Procedure (J. Blank, 1 credit)  ONLINE (recorded Summer 2017, updated for TCJA)
  • Tax Aspects of Charitable Giving (J. Manny, 1 credit) ONLINE (Spring 2021 recording)
  • Tax Exempt Organizations (J. Manny, 2 credits) ONLINE (Spring 2021 recording)
  • Tax Fraud and Technology: Blockchain, Zappers, Phantomware, SSaaS & the Dark Cloud (R. Ainsworth, 1 credit) ONLINE (Spring 2021 recording)
  • Taxation of Mergers and Acquisitions (K. Heitner, 2 credits) (recorded in Spring 2021) 
  • Tax Policy (J. Blank, 1 credit) ONLINE (Summer 2019 recording)
  • Tax Treaties (H.D. Rosenbloom and P. Barnes, 4 credits) Remotely offered via zoom in real time to all students
  • Value Added Taxation (R. Ainsworth, 1 credit) ONLINE (Spring 2019 recording)

Due to the impact of  COVID-19, NYU Law (and all US law schools) shifted from classroom meetings to online class meetings. NYU switched to using Zoom classroom meetings in mid-March 2020, but returned to offering some on-campus courses in fall 2020. Most tax classes have been offered remotely since the March 2020, with the exception of some of Professor Manny's offerings. We hope to return to on campus instruction on a large scale starting in fall 2021, in case a student wishes to wait to take an in person class at that time.

Summer courses without sufficient enrollment will be canceled.

Eligibility:

Summer session is open to:

-NYU School of Law students in LLM, MSL, and Advanced Professional Certificate programs;

-NYU alumni; and

-Attorneys who wish to take classes without being enrolled in a degree program. Many of the summer tax courses require a student to have completed a basic law school course in U.S. Federal Income Taxation, though some courses do not require this prerequisite.Instructions for non-degree registration will be posted prior to the start of the summer session.

Restrictions:

Typically, JD students may not register for an online courses, as many law schools, the ABA, and state bar examiners have rules restricting online coursework, though the NY State Court of Appeals has been allowing online coursework through summer 2021. (Foreign-trained attorneys looking to use a Tax LLM to qualify to sit for the New York bar exam should contact John Stephens, as their requirements are complex. Non-tax LLM students should contact the office of graduate affairs for counseling.)

Students located in the following locations may not register for online courses: Guam, Australia, Taiwan. Students from Maryland should contact us at (212) 998-6394 prior to enrolling for additional information.