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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

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
  • 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.

427

Community Enterprise Law Clinic 4
  • JD elective
  • JD experiential
  • LLM-LE (JD) elective
  • IntlLLM/SJD/EXC elective
  • IntlLLM Business Cert
  • PIPS elective
  • PIPS experiential
  • Fall 20
  • Spring 21
  • Fall 21
  • Spring 22
  • Spring 23
  • Group project(s)
  • Practical exercises
  • Live-client representation and case management
  • Class participation

Operating like a small private law firm, this clinic will provide students interested generally in business law practice and/or in specializing in working with nonprofit organizations with practical skills training in many of the core skills required in any transactional legal practice, including interviewing, counseling, drafting and negotiation. Under the supervision of the clinical faculty, students will represent low-income entrepreneurs, as well as a wide variety of nonprofit organizations engaged in community development activities. In their cases, students will have the opportunity to work on a wide variety of legal matters for their clients. These may include entity formation (both for-profit and nonprofit); obtaining tax-exempt status for nonprofit clients and providing ongoing tax compliance counseling; negotiating and drafting contracts; and representing clients in community development transactions. All enrolled students will be required to provide a minimum of 100 hours of legal work per semester and to participate in weekly group training meetings.

Clinics Enrollment Policy

Important:

  • This course may not be dropped after the first class meeting.
  • Students MUST be able to attend the day-long clinic intensive training session to enroll in this course.
  • International LLM students who wish to enroll in a clinic must seek the permission of the clinic's faculty director prior to the enrollment period. Permission is required to enroll but permission does not constitute entry into the clinic.

Ethics Requirement

Students are required to have instruction in the Model Rules of Professional Conduct prior to, or during, enrollment in the Community Enterprise Law Clinic. Examples of ethics classes that meet the requirement include Ethics in Action: Large Firm Practice (LAW 231), Ethics of Social Justice Lawyering (LAW 237), Ethics and the Law of Lawyering (LAW 238), Ethics and the Law of Lawyering in Civil Litigation (LAW 239), Criminal Justice Ethics (LAW 317) and Ethics in Action (LAW 539).

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