LAW 7479 — Basic Income Taxation
4 semester hoursGraduateLectureusually offered: falltypical days: T/ThBostonTraditional
Covers the fundamental concepts and operations in income taxation. Raises tax issues in the context of typical lawyer-client situations: the employment contract (fringe benefits, employee business expenses), buying and selling a house and other property, personal injury expenses and recoveries, and running a small business. Emphasizes understanding the economic policy objectives and unintended results of specific tax provisions, such as capital gains taxation. Focuses on the statute, cases, and administrative law that define the income tax base. Examines tax rates and tax unit issues for individual wage earners, married couples, children living in the home, pensioners, and small businesses organized as sole proprietorships.
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 1 | 22 | 49 | 45% | 27.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 100% · W 0% · Th 100% · F 0%
Common patterns: TR (100% of sections) — in patterns, R means Thursday
Professors
Fall
- Julian Fray (100% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (LAW course descriptions) · Student reviews on RateMyHusky · All LAW courses · Plan it at numap.app