Federal Income Tax

Class Information Spring 2023

  • 3 units
  • Class No.: 58184
  • Meets: Tuesday & Thursday
  • Time: 2:40 pm - 3:55 pm
  • Location: 205
  • Exam: May 12, 2023 1:30 pm
  • Course Description

Patricia A. Cain

Professor of Law

Federal Income Tax

Course Description:

The federal income taxation of individuals. The concept of income, exclusions from income, personal and business deductions, sales and exchanges of property, when income is taxable, and to whom it is taxable. A statutory law course based on the provisions of the Internal Revenue Code and judicial and administrative interpretations thereof.

Class Notes:

Required texts for the course will be listed online as will the assignment for the first class.