Dec 10, 2019  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog

LAW 7133 - Federal Income Tax


This course introduces students to the system of federal income taxation of individuals. The tax system is studied with emphasis on basic concepts rather than detailed computations. Significant attention is given to the public policy served by various provisions of the Internal Revenue Code. Primary consideration is given to principles and policies relating to the taxation of individuals including procedure, income, deductions, gains and losses, and transactional aspects of income taxation. The Internal Revenue Code and Regulations are emphasized. (Offered every year.) 3 credits