Curriculum Guide · Courses
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Taxation I
Professors John Brooks, Stephen Cohen, Itai Grinberg, and Ronald Pearlman 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 regarding the taxation of individuals and businesses. Major topics include the definition of income, deductions and exclusions, assignment of income, accounting, and issues of timing. Emphasis is placed on the use of the Internal Revenue Code and administrative and judicial material. Students may not receive credit for this course and the graduate course, U.S. Income Tax: Policies and Practices.
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