Income Taxation
Course Description
Students learn the fundamentals of federal income taxation, with emphasis on the ways in which the tax law develops through the interaction of congressional policy, administrative interpretation and judicial decision. After a brief examination of federal tax policy, the course covers such basic concepts as the nature of income, deductions, accounting for the taxable year and capital gains. This is a basic course designed to provide students with the tax background that they will need in any legal field. It is a prerequisite for advanced tax courses and some advanced business law courses.
Current and Previous Instructors
Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course
Currently Scheduled Sections
CRN: 97698
- Fall '24
- 3
- 460
-
Tues: 12:00-2:00
Thurs: 12:00-12:55Day
-
Daniel Goldberg
- 27 openings. (Limit 50). Second Year Day Preference
-
596b
-
Federal Income Taxation 9th
ISBN: 9781647089689 Print edition (preferred) or online subscription
Federal Income Taxation 15h
ISBN: 9781647083144 Print edition (preferred) or online subscription
Selected Sections Federal Income Tax Code and Regulations, 2024-2025
ISBN: 9798892090773 Print edition (preferred) or online subscription
CRN: 27348
- Spring '25
- 3
- 205
-
Wed: 6:30-9:35
Evening
-
Donald Tobin
- Enrollment Limit: 40