Federal Income Taxation
Course Information
- Course Number
- L6256
- Curriculum Level
- Upperclass
- Areas of Study
- Taxation
- Type
- Lecture
Section 001 Information
Instructor
David M. Schizer
Harvey R. Miller Professor of Law and Economics and Dean Emeritus
Section Description
This course introduces students to the federal income system, covering issues of doctrine, interpretation, and policy. The determination of gross income, deductions, and capital gains and losses are considered in depth, with an emphasis on policy choices shaping the law, commercial realities motivating taxpayers, and interpretive skills necessary to navigate the Internal Revenue Code. 90% of a student's grade is based on a proctored final, and 10% is based on class participation. A problem sheet is assigned for each class, which helps students to focus on the key issues and is used to organize our class discussion. Students do not have to hand in their answers.
- School Year & Semester
- Fall 2022
- Location
- JGH 102b
- Schedule
-
Class meets on
- Tuesday
- Wednesday
- Thursday
- Points
- 4
- Method of Evaluation
- Exam
- J.D Writing Credit?
- No
Learning Outcomes
- Primary
-
- At the end of the course, students will have acquired an understanding of the main concepts in federal taxation of individual income and some familiarity with the taxation of business income.
- At the end of the course, students will have improved their ability to interpret complex statutes by learning to read and understand provisions of the Internal Revenue Code and Treasury Regulations.
- At the end of the course, students will have acquired an understanding of the main policy considerations in the structure and in many important provisions of the federal income tax, and will be familiar with the 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
- None
Other Sections of Federal Income Taxation
School Year & Semester
Spring 2023
Instructor
Wilbur H. Friedman Professor of Tax Law
Points
4