Curriculum Guide · Courses
Professor Eric San Juan
J.D. Course 421 | 4 credit hours
This is an introductory course in federal income taxation which considers the principles and policies of the Internal Revenue Code focusing on the taxation of individuals. Major topics include the definition of income, deductions and exclusions, credits, recognition and related issues. Emphasis is placed on the use of the Internal Revenue Code and administrative as well as judicial material.
Students may not receive credit for this course and the graduate course, U.S. Income Tax: Policies and Practices.