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    Aug 19, 2022  
2022-2023 Graduate Catalog 
    
2022-2023 Graduate Catalog
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LAW 818 - Fundamental Concepts of Income Taxation

3 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 students); A-F grading (other graduate students).
Registration Restriction(s): JD students; other graduate students with instructor permission.



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