LBS 932 (01) - Personal Income Taxation

Personal Income Taxation

Credits: 3.0
Term: Fall 2021 - Law (08/23/2021 - 12/17/2021)
Grade Mode: Letter Grading
Class Size:   60  
CRN: 13908
This is the introductory tax course and focuses on federal personal income taxation. The course covers a range of topics, including income and deductions, accounting methods, transactions resulting in capital gain, tax deferral, and choice of the taxable person. In addition to introducing students to tax law, the course has three further objectives. 1. Complex Statutory Analysis. The course helps students comprehend and apply complex statutes and regulations. 2. Income Tax Policy and Evaluation. The course introduces students to tax policy and how taxation is used to incentivize certain behaviors while discouraging others. 3. Overview of Tax Issues in Other Practice Areas. Finally, the course addresses how tax law affects other areas of the law. The only math required for this course are basic addition, subtraction, multiplication, and division computations that are within the competence of the typical middle school student.
Department Approval Required. Contact Academic Department for permission then register through Webcat.
Instructors: John Orcutt

Times & Locations

Start Date End Date Days Time Location
8/23/2021 12/17/2021 MWF 2:00pm - 2:50pm UNHL 205