Courses 2024 - 2025
LAW A 530
Individual Income Tax
Credits:
2-6, Max 6
Study of federal income tax law as it applies to individuals apart from their capacities as partners, shareholders, or beneficiaries of trusts or estates. Examination of the concept of gross income and net income, including investigation of what constitutes income, when it should be taxed, to whom it should be taxed, and its character as unearned, earned, or capital gain income. Deductions and their nature as genuine or as artificial deductions are considered in detail. Fundamental principles of tax law as expressed in case law are studied as the foundation for an intensive examination of evolving tax legislation and the tax legislative process itself.
Autumn,
6 Credit(s)
Course Sections and Instructors
| Instructor(s) |
McCormack, Shannon
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Autumn |
McCormack
|
|
A 17398 JD
B 17399 MJ
C 17400 MJ-China
|
Mastery
|
|
Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
|
|
Submit a Course Request: Section
A
B
C
|
|
Spring,
6 Credit(s)
Course Sections and Instructors
| Instructor(s) |
Hatfield, Michael
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Spring |
Hatfield
|
|
A TBA JD
B TBA MJ
C TBA MJ-China
|
Exam
05/26/25
8:30 AM
Mastery
|
|
Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
|
|
Submit a Course Request: Section
B
C
A
|
|