Federal Personal Income Tax (LAW-647-001)
This course serves two important functions. First, it introduces the basic principles of income taxation. Second, it requires that students learn to work with statutory material, one of the most important skills essential to the practice of law. The fundamental structural issues of income taxation are examined in the wildly diverse contexts that make taxation a unique (and fun!) legal discipline. The principal issues include: (1) the elements and measurement of income; (2) timing issues; and (3) special tax incentive provisions, such as capital gains. Students in the course work extensively with statutory materials and examine tax policy issues from economic, political and administrative perspectives. It is possible that some of the particulars covered may change depending upon current legislative developments. Any changes are almost certain to require relatively minor changes in the class coverage – tax law details change frequently, but the structure has remarkable stability.
Textbooks and Other Materials
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First Class Readings
Not available at this time.
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