Federal Income Taxation
- Semester: Spring 2022
- Course ID: 493Q
- Credit Hours: 4
- Grading Method: Pass/Fail Allowed (JD only)
- Will use floating mean GPA if applicable
- Upperclass-only elective
- Reversed priority
|MON, TUE, WED, THU||9:10 - 10:17 am|
|Final||May 4, 2022|
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.