Taxation of Individual Income

Catalog description

This course introduces students to federal tax law. In the context of federal income taxation, the course focuses on the essential legal skills of reading, understanding, and applying statutes (the Internal Revenue Code) and administrative regulations. The prevalence of tax law makes the course important for every area of legal practice. The course will help students develop essential legal skills and also to spot tax issues that arise in numerous contexts. Students who wish to take additional tax courses should take this course during their second year because it is a prerequisite to most other tax courses. Graded.