Federal Income Tax

Information Introduction

LAW6106
Section 1, Spring 24

Schedule Information

Enrollment: 55/64
Credits: 4
Days Time Room Start Date End Date

Mon

,

Wed

,

Thu

1130-1250 WB128

Course Description

This course is an introduction to the federal income tax. It will concentrate on the provisions that apply to all taxpayers, with particular attention paid to the taxation of individuals. The course is designed 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 significance of the income tax in government and business, and to policy issues arising from the incentive and distributional effects of tax law. Federal Income Tax is a prerequisite for most other 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.: 124217788

Modified Type: Lecture

Cross Listed: No

Concentrations: Public Policy and Regulation , Tax Law

Evaluation Portal Via LawWeb Opens: Saturday, April 20, 12:01 AM

Evaluation Portal Via LawWeb Closes: Sunday, April 28, 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.