LAW 515 - Legal Principles of Federal Income Taxation

Unit(s): 3

A problem-oriented introduction to the fundamentals of federal income taxation, particularly as they apply to individuals, including gross income, exclusions, deductions, assignment of income, capital gains and losses, non-recognition transactions, and income tax accounting. Emphasis is on the development of skills necessary for working with the Internal Revenue Code and issues of tax policy. (Online course). This course is required for MLST students and available to LL.M. in Taxation students who have not taken Federal Income Taxation.

Restriction: Class restricted to Graduate (Masters), Graduate Law; College restricted to School of Law
School of Law