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Course Descriptions

Taxation     LAW-600

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.

Units 3, 4
Grading Options Numeric or CR/D/F
Exam Type In-class Exam
Writing Requirement No
Skills/Experiential Requirement No
Recommended Preparation Background in Patent Law or Intellectual Property Law is helpful, but not required.

Grading Options: vary with the professor

Professors Teaching This Course