Federal Income Taxation

Semester: Spring 2022
Course ID: 493Q
Credit Hours: 4
Unique: 29115

Course Information

Grading Method: Pass/Fail Allowed (JD only)
Will use floating mean GPA if applicable

Registration Information

Upperclass-only elective
Reversed priority

Meeting Times

Day	Time	Location
MON, TUE, WED, THU	9:10 - 10:17 am	TNH 2.114

Evaluation Method

Type	Date	Time	Location
Final exam (administered by Exam4)	May 4, 2022	8:30 am	A-Z in 2.138

Description

Same as LAW 454J, Federal Income Taxation.

This Federal Income Tax course uses a problem-based method to study core federal income tax doctrine, including the concepts of taxable income, adjustments to income, and when and to whom income is taxed. In addition, the course explores the policy choices presented by an income tax system, including equity, efficiency, administrability and political considerations. Federal Income Tax develops the universal lawyering skill of working with a statute-based body of law, in conjunction with administrative guidance and cases. It asks how the income tax affects decisionmaking and interacts with the project of giving advice as a lawyer. The course is a gateway to more advanced tax offerings.

Instructors

Morse, Susan C

Important Class Changes

Date	Updated
04/01/2022	Exam information updated
11/05/2021	Meeting times changed