Federal Income Tax

This four unit course is a survey of the federal income taxation of individuals, with consideration of the scope and nature of gross income, exclusions from the tax base, timing considerations (including time value of money and the role of debt), defining the proper taxpayer, deductions, anti-tax shelter limitations, credits and tax rates (including AMT). The instructor emphasizes statutory interpretation and tax policy, including economic and distributive effects of the tax laws. The course will be taught from a casebook and assigned supplemental materials through a combination of the case and problem methods. Students will work extensively with the Internal Revenue Code and Treasury Regulations. The course grade will be based on an in-classroom final examination, which will consist primarily of short essay questions, and class participation. The final will be open book. 4 units.

Class Details

Meeting Days Time Location
Monday, Tuesday, Wednesday 9:13 - 10:20 am TNH 3.124
Evaluation Method Date Time Alpha Range Room
Final 12/13/10 8:30 am A-Z
2.140

Additional Information

Course Type

Faculty

Rosenzweig, Adam H Rosenzweig, Adam H