Federal Income Taxation

Course Catalog Number: 
5105
Course Credits: 
4
Course Type: 
Lecture
Course Priority: 
Core Course - 2nd Year Priority

This course will introduce the basic concepts found in the Internal Revenue Code, as interpreted by the Internal Revenue Service and the courts. We will explore the concept of “income,” and specifically consider the difference between ordinary income and capital gain, the timing of income inclusion, and the determination of a taxpayer’s basis in property (which relates to the calculation of income). We will also explore exclusions and deductions that may reduce a taxpayer’s income.

This course has two primary goals: first, to give the students a basic familiarity with the Internal Revenue Code so that they will be aware of tax issues that may arise in their practice, and second, to prepare students who have (or acquire) a deeper interest in tax for more advanced courses in taxation.

Course Offerings 2015-2016

Term Class # Professor
Spring Term 2015-2016
Professor: 
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Fall Term 2015-2016 14053
Professor: 
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Course Offerings 2014-2015

Term Class # Professor
Fall Term 2014-2015 14285
Professor: 
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Spring Term 2014-2015 14063
Professor: 
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Course Offerings 2013-2014

Term Class # Professor
Spring Term 2013-2014 14290
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Fall Term 2013-2014 14596
Professor: 
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