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Dec 26, 2024
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LAW 818 - Fundamental Concepts of Income Taxation3 Credit Hours
Introduction to basic statutory analysis, fundamental principles of federal individual income tax, and pervasive income tax concerns that arise in practice. Federal concept of gross income, pattern of exclusions, exemptions and deductions from gross income used to arrive at tax base; special treatment of capital gains and losses; and rate structure.
Grading Restriction: Numeric grading (JD and LLM students); A-F grading (other graduate students).
Registration Restriction(s): JD and LLM students; other graduate students with instructor permission.
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