Spring 2022
5297 Financial Products Taxation - GUPTA- 24515

Professor(s): Ajay Gupta (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 4:00p-6:00p  TH  Location: 113  BLB

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: Syllabus

Course Notes: (Synchronous Online)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration in November, there may be instruction mode changes to this course up through Jan. 5th, 2022, but notice of such changes will be sent to then- registered students. 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.


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

Information about professor Gupta is listed below:


Prerequisites: Yes  Federal Income Tax

First Day Assignments:

Final Exam Schedule: Take home exam      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: Prearranged

Pass-Fail Student Election: Available

Course Materials (10/26/2021 8:37:08 PM)

No book required for this course

Professor will email class all the readings & other assignments. See syllabus.