Federal Income Taxation (20222). 4 units. An introductory course on the federal income taxation of individuals and businesses. The course will provide an overview of the basic legal doctrine and will emphasize statutory interpretation and a variety of income tax policy issues. The class will consider the role of the courts, the Congress, and the IRS in making tax law and tax policy and will consider the impact of the tax law on the distribution of income and opportunity and on economic behavior. Topics will include fringe benefits, business expenses, the interest deduction, the taxation of the family, and capital gains. No prerequisites. No preference given to third-year students. Open only to J.D. students. Self-scheduled examination. A.L. Alstott.
SLB - 127 (Tue) SLB - 127 (Thu) Grade mode: graded CRN: 10073
Exam: 12/12/2016 - 12/21/2016 Questions available online Name or Id: Id Length: 4 hour(s)