LAW540
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FEDERAL INCOME TAX: UPPER DIVISION
Course Title
FEDERAL INCOME TAX: UPR DIV
Course Number
540
Min
3
Course Types
Letter Grading
Credit Type
GPA LECTURE COURSES
Description
FEDERAL INCOME TAX UPPER DIVISION (540) MEETS THE STATUTORY COURSE REQUIREMENT FOR GRADUATION.
This course is a problem-oriented introduction to the fundamental principles of federal income taxation, particularly as applied to individuals, including: the concept of gross income, identification of the proper taxpayer, deductions, capital gains and losses, charitable contributions, and non-recognition transactions. Consideration will be given to issues of tax policy and tax planning techniques. The course will emphasize rigorous analysis of the Internal Revenue Code and Regulations.
NOTE: Students who have taken the first-year Federal Income Taxation statutory course (182) may not enroll in this course. Enrollment in both 1st Yr Federal Income Tax (182) and Federal Income Tax Upper Division (540) is not permitted.
This course is a problem-oriented introduction to the fundamental principles of federal income taxation, particularly as applied to individuals, including: the concept of gross income, identification of the proper taxpayer, deductions, capital gains and losses, charitable contributions, and non-recognition transactions. Consideration will be given to issues of tax policy and tax planning techniques. The course will emphasize rigorous analysis of the Internal Revenue Code and Regulations.
NOTE: Students who have taken the first-year Federal Income Taxation statutory course (182) may not enroll in this course. Enrollment in both 1st Yr Federal Income Tax (182) and Federal Income Tax Upper Division (540) is not permitted.