About USC Gould
USC Gould is a top-ranked law school with a 115-year history and reputation for academic excellence. We are located on the beautiful 228-acre USC University Park Campus, just south of downtown Los Angeles.
Learn about our rigorous and interdisciplinary curriculum, our invaluable experiential learning opportunities, and the breadth and depth of our specialized areas of concentration and certificate offerings.
Participate in an unparalleled learning experience with diversity of people and thought. Get involved in the law school community and participate in activities that enhance your studies.
We work closely with students, graduates and employers to support successful career goals and outcomes. Our overall placement rate is consistently strong, with 94 percent of our JD class employed within 10 months after graduation.
Our faculty is distinguished for its scholarship, as well as for its commitment to teaching. Our 12:1 student-to-faculty ratio creates an intimate and collegial learning environment.
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Alumni and Giving
The global Trojan network of more than 10,000 law alumni and donors include recognized leaders in numerous fields who are deeply committed to supporting student and law school success.
- + AREAS OF CONCENTRATION
- ALTERNATIVE DISPUTE RESOLUTION
- BUSINESS LAW
- MEDIA, ENTERTAINMENT AND TECHNOLOGY LAW
- PUBLIC INTEREST LAW
- + EXPERIENTIAL LEARNING
- UNDERGRADUATE COURSES AND PROGRAMS
- CORPORATE AND CUSTOM EDUCATION
- + NON-DEGREE PROGRAMS
- ACADEMIC CALENDAR
- COURSE DESCRIPTIONS
- BAR ADMISSIONS
Taxation (Fall 2019)
- Course Number: LAW-600
- Class Number: 03221
- Instructor: Edward Kleinbard
An introduction to the basic legal principles and underlying policies of the federal personal income tax. The course is designed both to present the fundamentals of tax law and to provide a foundation for those students who wish to take advanced tax courses. The course emphasizes both a close reading of the complex statute and the tensions that then follow from decades of judge-made interpretative rules unique to the area.
The income tax course should be considered even by students with no native interest in the subject, for several reasons. First, there is utility to gaining experience in reading complex statutory drafting – and there is no better example of that than the Internal Revenue Code. Second, the tension between the words of the Code and the efforts of judges to do justice, by their lights, is inherently interesting. Third, tax considerations are woven deeply into every commercial decision, and many personal ones. It is difficult to be a lawyer in private practice in any capacity without some familiarity with tax law modes of thought and basic rules. Fourth, the Internal Revenue Code is the principal income and wealth redistribution mechanism in the United States, as well as a vehicle for much hidden government spending; its consequences thus are important to the entire economy.
The course, or indeed the practice of tax law, requires no greater mathematical skills than those developed by the 9th grade.
Student participation is extremely important to the success of our time in the classroom. Because it should be viewed as part of every student’s commitment to a productive classroom environment, participation points are not awarded.
- Unit Value: 4
- Grading Options: Numerical or CR/D/F
- Exam: In-class exam
- Writing Requirement: No
- Skills/Experiential Unit Requirement: no
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