Introduction to Federal Income Taxation

LAWJD889

The income tax is a pervasive feature of life in the United States and lawyers encounter tax issues in virtually every field of practice. This course introduces students to the fundamental principles of the federal income tax, and its impact on a wide range of matters, including employment, tort claims, divorce, retirement, and especially business activities and investments of all types. Topics include: the concept of income, determination of gross income, allowance of deductions and the determination of taxable income, identification of the taxpayer, taxable periods and timing, the determination of gain or loss (including realization and recognition) from dealings in property, the concept of income tax basis, and the process of change in the tax law. GRADING NOTICE: This course does not offer the CR/NC/H option.
Fall 2016: LAW JD 889 , Sep 6th to Dec 8th 2016
SectionInstructorCreditsDaysTimeBuildingRoom
A1Alan L. Feld4Tue,Thu10:40 am - 12:40 pmLAW101
Fall 2016: LAW JD 889 , Sep 6th to Dec 8th 2016
SectionInstructorCreditsDaysTimeBuildingRoom
S1Theodore S. Sims4Tue,Thu9:00 am - 10:30 amLAW414
S1Theodore S. Sims4Fri9:00 am - 10:15 amLAW414
Spring 2017: LAW JD 889 , Jan 17th to Apr 25th 2017
SectionInstructorCreditsDaysTimeBuildingRoom
W1David I. Walker4Tue,Thu9:00 am - 10:30 am
W1David I. Walker4Fri9:00 am - 10:20 am