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 apply (and question) the traditional tax policy criteria of fairness, efficiency, and administrability. 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 ninety. Scheduled examination. Y. Listokin.
Note: TheThursday meeting times on the schedule are for make-up classes. Professor Listokin will announce the exact dates those meeting times will be used at the beginning of the term.
SLB - 122 (Thu) SLB - 122 (Wed) SLB - 122 (Mon) Grade mode: graded CRN: 10076
Exam: 12/15/2015 at 9:00 AM SLB: 127 Questions available online Name or Id: Id Length: 3 hour(s)