Federal Income Taxation
Course Information
- Course Number
- L6256
- Curriculum Level
- Upperclass
- Areas of Study
- Taxation
- Type
- Lecture
Section 002 Information
Instructor
Michael Love
Associate Professor of Law
Section Description
This course is an introduction to US federal income taxation and its role in our fiscal system. The course provides an overview of the statutory and regulatory framework as well as canonical cases governing federal income taxation. The course also introduces students to frameworks for evaluating tax policy, covering foundational concepts from public economics and distributional considerations. (No prior knowledge of economics is assumed or expected.) Students will also learn to interpret and apply complex statutory and regulatory provisions.
- School Year & Semester
- Spring 2024
- Location
- WJWH 208
- Schedule
-
Class meets on
- Monday
- Wednesday
- Points
- 4
- Method of Evaluation
- Exam
- J.D Writing Credit?
- No
Learning Outcomes
- Primary
-
- Students will have developed an understanding of the core concepts underlying our system of federal income tax laws.
- Students will have developed skills to read, interpret, and apply provisions of complex statutory and regulatory frameworks through their examination of the Internal Revenue Code and Treasury regulations.
- Students will have developed an understanding of the policy considerations motivating US federal income tax rules, and become familiar with frameworks used to assess different tax treatments.
Course Limitations
- Instructor Pre-requisites
- None
- Instructor Co-Requisites
- None
- Recommended Courses
- None
- Other Limitations
- None
Additional Section for Federal Income Taxation
School Year & Semester
Fall 2023
Instructor
Harvey R. Miller Professor of Law and Economics and Dean Emeritus
Points
4School Year & Semester
Spring 2024
Instructor
Wilbur H. Friedman Professor of Tax Law
Points
4