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Federal Income Taxation

Course Catalog Number:
5105
Course Credits:
4
Course Type:
Lecture
Course Priority:
Core Course - 2nd Year Priority
Full Year Course:
No

Course Description

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 2021-2022

Term Class #
Fall Term 2021-2022

Professor

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Spring Term 2021-2022

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Course Offerings 2020-2021

Term Class #
Fall Term 2020-2021 13346

Professor

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Spring Term 2020-2021

Professor

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Course Offerings 2019-2020

Term Class #
Fall Term 2019-2020 13508

Professor

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Spring Term 2019-2020

Professor

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