LAW 7070 - Federal Income Taxation

This course focuses on basic federal income tax principles applicable to individuals. This is an introductory course designed for students without tax or business background. The course is a vehicle to develop the student's ability to analyze and interpret statutes and regulations -- a skill essential in the 2nd and 3rd years of law school (and in practice); income tax is also helpful in other courses such as Business Organizations and advanced property courses. We recommend that Basic Income Tax be taken in the 2nd year even if it is anticipated that no other tax courses will ever be taken.