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Income Tax I

Income Tax I - Professor Jack Bogdanski

Course Number: LAW-126
Course Type: Foundational
Credits: 4
Enrollment Limit: Determined by the Registrar
Description: An introductory course in federal income taxation with primary focus on the principles and policies of the Internal Revenue Code regarding taxation of individuals. Major topics include definition of income, deductions and credits, problems of timing, gains and losses from property transactions, assignment of income, capital gain and loss, and tax accounting. Emphasis is placed on the use of the Code and Treasury Regulations, along with selected cases and other materials.
Prerequisite: none
Evaluation Method: Final exam
Capstone: no
WIE: no

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