Federal Personal Income Tax (evening section) (LAW-647-003)
Pike
Meets: 06:00 PM - 07:50 PM (MW) - Room 602
Enrolled: 72 / Limit: 80
Notices
There are no notices at this time.
Description
This course introduces the basic principles of income taxation. The fundamental structural issues of income taxation are examined in the wildly diverse contexts that makes taxation a unique 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.
Textbooks and Other Materials
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First Class Readings
Burke and Friel: Concentrate on the problem on page 1 and the analysis of the problem on pp. 8-18. Read for background pp. 4-8. NOTE: This problem is intended to provide an overview of the process of calculating a person’s tax liability. Do not worry about many of these details.
Syllabus
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Microsoft Word (DOC)
Corel Wordperfect (WPD)