Federal Income Taxation



SLN #: 13088
Course Prefix: LAW-606
Course Section: 001
Credit Hours: 4
Instructor(s): Kornhauser

Course Description:
The Federal income tax touches virtually every aspect of modern American life. Practicing lawyers, regardless of their area of expertise, need a basic understanding of the structure and vocabulary of the tax code as well as the interplay of statute, administrative pronouncements and case law. This course introduces students to key concepts and issues in individual federal taxation such as what is income, capital recovery and the treatment of capital gains. Through the use of the problem method, the course develops the critical skills necessary to read and analyze any statutory language.

Additional Information:
Credit Hours: 4
Grading Option: Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Final Exam Given: Yes
Final Exam Type: In-Class
Participation Points: excellent participation may raise borderline exam to next level (e.g. B to B+
Attendance Policy: Per Statement of Student Policies
Additional Attendance Policy: required
Online Course Site: Blackboard