Courses 2023 - 2024

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 Show Detail Quarter Instructor Schedule - Days, Hour, Room) Sec SLN Type Grading Type Autumn McCormack MWF 1:30-3:20 133 A 17334 JD B 17335 LLM C 17336 MJ D 23525 MJ-China Mastery Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.

Spring, 4 Credit(s)

Course Sections and Instructors

Instructor(s)
Brumbaugh, Jack Show Detail Quarter Instructor Schedule - Days, Hour, Room) Sec SLN Type Grading Type Spring Brumbaugh M 1:30-3:30 138 W 1:30-3:30 Online A 21602 JD B 21662 LLM C 21663 MJ D 21664 MJ-China E 21908 Tax Exam 05/20/24 8:30 AM Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.