Federal Income Tax

Information Introduction

LAW6106
Section 1, Fall 23

Schedule Information

Enrollment: 47/64
Credits: 4
Days Time Room Start Date End Date

Mon

,

Wed

0800-0950 SL294

Course Description

This course is the introduction to federal taxation in general, and income tax in particular. It will concentrate on the provisions that apply to all taxpayers, with particular concern for the taxation of individuals. The course is intended to provide grounding in such fundamental areas as the concept of income, income exclusions and exemptions, non-business deductions, deductions for business expenses, basic tax accounting, assignment of income, and capital gains and losses. Further particular attention will be paid to the processes for creating law and determining of liability in the tax area, the role of the Treasury and the taxpayer in the making of tax law and formulation of policy, and the significance of the income tax in government and business. Because of the importance of federal taxes, and the role of lawyers in the tax system, it is recommended that every student take the basic course at some time during his or her law school career. The course is a prerequisite to all further tax courses including Corporate Tax, Partnership Taxation, and International Taxation.

Course Requirements

Exam Information

Final Type (if any): Flex

Description: Flex exam at end of semester.

Other Course Details

Prerequisites: None Concurrencies: None

Exclusive With: None

Laptops Allowed: Yes

First Day Attendance Required: No

Course Resources: To be announced.

Graduation Requirements

Satisfies Understanding Bias/Racism/Cross-Cultural Competency requirement: No

Satisfies Writing Requirement: No

Credits For Prof. Skills Requirement: No

Satisfies Professional Ethics: No

Additional Course Information

Schedule No.: 123819734

Modified Type: Lecture

Cross Listed: No

Concentrations: Public Policy and Regulation , Tax Law

Evaluation Portal Via LawWeb Opens: Friday, November 17, 12:01 AM

Evaluation Portal Via LawWeb Closes: Friday, December 08, 11:59 PM

Information reflected on this page was last refreshed at: Monday, February 26, 2024 - 7:03 AM *

*During open enrollment periods, live enrollment data may be found in SIS.