This course surveys the U.S. income tax, focusing on the taxation of individuals. Topics include (but are not limited to) how the U.S. tax system defines and measures income, delivers benefits, creates incentives, treats families, and taxes property transactions. More generally, the course continues the study, begun in Statutory Analysis, of how to understand and interpret a statute (the Internal Revenue Code, in this particular class). This class is a prerequisite for all other tax classes.
Tax Law [Primary]