Federal Personal Income Tax (LAW-647-001)
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This course introduces the basic principles of income taxation. The fundamental structural issues of income taxation are examined in the wildly diverse contexts that make 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. For many students, this is the first law school course in which rigorous statutory analysis -- an essential skill for almost all lawyers -- takes a prominent role.
Textbooks and Other Materials
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First Class Readings
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