Federal Income Taxation
Course Information
- Course Number
- L6256
- Curriculum Level
- Upperclass
- Areas of Study
- Taxation
- Type
- Lecture
- Additional Attributes
- 1L-Elective
Section 001 Information
Instructor
Alex Raskolnikov
Wilbur H. Friedman Professor of Tax Law
Section Description
This course introduces students to the federal income tax and its role in our fiscal system. The emphasis is on mastering key tax concepts, cases, and rules as well as learning several fundamental concepts of public economics, distributive justice, and corporate finance. Learning to understand and apply complex statutory language is also an important part of the course.
The exam is proctored, half-essay, half-multiple-choice.
- School Year & Semester
- Spring 2023
- Location
- JGH 104
- Schedule
-
Class meets on
- Monday
- Tuesday
- Wednesday
- Points
- 4
- Method of Evaluation
- Exam
- J.D Writing Credit?
- No
Learning Outcomes
- Primary
-
- At the end of the course, students will have acquired understanding of the main concepts in the federal income taxation.
- At the end of the course, students will have acquired ability to read and understand the provisions of the Internal Revenue Code and Treasury Regulations.
- At the end of the course, students will have acquired understanding of main policy considerations in the federal income taxation, and the evaluative criteria used to choose between alternative tax treatments.
Course Limitations
- Instructor Pre-requisites
- none
- Instructor Co-Requisites
- None
- Requires Permission
- No
- Recommended Courses
- None
- Other Limitations
- The course is open to a limited number of 1L's.
Other Sections of Federal Income Taxation
School Year & Semester
Fall 2022
Instructor
Harvey R. Miller Professor of Law and Economics and Dean Emeritus
Points
4