LAW 7553 — Basic Income Taxation

3 semester hoursGraduateLecture

Covers the fundamental concepts and operations in income taxation. Raises tax issues in the context of typical lawyer-client situations. Emphasizes understanding the economic policy objectives and unintended results of specific tax provisions. Focuses on the statute, cases, and administrative law that define the income tax base. Examines tax rates and tax unit issues for multiple types of taxpayers.

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