This course covers the operation of the federal income tax and its role in our fiscal system. The determination of gross income, deductions, and capital gains and losses are considered in depth, with an emphasis on the policies and principles shaping the law of federal income taxation. In addition to learning how to dissect (sometimes impenetrable provisions of) the Internal Revenue Code, students will become familiar with important economic concepts such as deadweight loss, incidence, hedging, and arbitrage.
Section Offerings for 2012-13
|L6256-001||12F||Federal Income Taxation|
|A. Raskolnikov||TWR 1:20 PM-2:40 PM||GRHL 106|
|L6256-002||12F||Federal Income Taxation|
|M. Graetz||TR 1:30 PM-3:20 PM||GRHL 546|
|L6256-001||13S||Federal Income Taxation|
|M. Chirelstein||MTWR 9:30 AM-10:30 AM||WJWH L107|
Choose a section for more information, including section descriptions, faculty, course limitations, syllabi, evaluations, points, writing credit eligibility, evaluation methods, textbooks, and learning outcome goals.