LAWS 305 - Federal Income Tax
(4 cr.) This course deals with the Federal Income Tax System and its impact on individuals and business activity. Emphasis is placed on the following: an intense analysis of the key Internal Revenue Code provisions, treasury regulations, and judicial decisions; fundamental principles and common threads of federal tax policy, economics, and public finance; the relationship of federal income taxation to other areas of the law; and how federal tax laws are actually made (including a continual evaluation of tax preferences available to certain groups). Some specific areas of code included are: items included in gross income, permissible deductions, tax accounting problems, and capital gains and losses. Every Year, All

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