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. Enrollment capped at seventy. Self-scheduled examination. A.L. Alstott.
SLB - 129 (Tue) SLB - 129 (Thu) Grade mode: graded CRN: 10340
Exam: 1/06/2015 - 1/15/2015 Questions available online Name or Id: Id Length: 4 hour(s)
Notes:Self-scheduled Exam: You may take this exam at any time during the examination period, either through YLS ExamWeb or by signing out the questions from the Registrar's Office.
You may use the "search" (control-F) function of your computer in consulting your notes during the exam.