LAW 746: Federal Tax Law
The basic course on federal income taxation; operation of the federal tax system and its application to various types of taxpayers. Emphasis on such concepts as gross income, exclusion, deductions, assignment of income, capital gains and losses, and tax accounting problems. Tax problems arising in business activities, family arrangements, property transfers, and the tax planning relevant to dealing with them. [3 credit hours]
LAW 769: Federal Tax Law
The four-credit option of the above course. [4 credit hours]
