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Search and explore Duke Law's wide variety of courses that comprise nearly every area of legal theory and practice. Contact the Director of Academic Advising to confirm whether a course satisfies a graduation requirement in any particular semester.

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NOTE: Course offerings change. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.

The list of classes marked Spring 2023 is incomplete and is being regularly updated.

JD/LLM in International & Comparative Law

JD/LLM in Law & Entrepreneurship

International LLM - 1 year

Certificate in Public interest and Public Service Law

Areas of Study & Practice

Clear all filters 2 courses found.
Number Course Title Credits Degree Requirements Semesters Taught Methods of Evaluation

255

Federal Income Taxation 4
  • JD elective
  • LLM-LE (JD) elective
  • IntlLLM/SJD/EXC elective
  • IntlLLM Business Cert
  • IntlLLM NVE Cert
  • Fall 20
  • Spring 21
  • Fall 21
  • Spring 22
  • Fall 22
  • Spring 23
  • Final Exam

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax

In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar.  For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school.

541

Nonprofit Organizations 3
  • JD SRWP, option
  • JD elective
  • LLM-LE (JD) elective
  • IntlLLM/SJD/EXC elective
  • IntlLLM Business Cert
  • PIPS elective
  • Fall 20
  • Fall 21
  • Fall 22
  • Final Exam, option
  • Research paper, 40 pages

The subject of the course is the diverse sector of the economy composed of nonprofit organizations, and, in particular, the organizations that are tax-exempt under Section 501c3 of the Internal Revenue Code. Topics to be covered include their function and role in society; issues related to their formation, governance and regulation; the tax laws and regulations specific to exempt organizations; and policy issues regarding the sector.

Course Credits

Semester

JD Course of Study

JD/LLM in International & Comparative Law

JD/LLM in Law & Entrepreneurship

International LLM - 1 year

Certificate in Public interest and Public Service Law

Areas of Study & Practice