Courses

Law 252: Basic Federal Income Tax
Credits: 4

An introduction to the Federal income tax system. This course will cover the concept of gross income, identification of income subject to taxation, identification of the proper taxpayer, deductions in computing taxable income, basic tax accounting and timing principles, and capital gains and losses.

This course is a prerequisite for the following course(s):

Law 253: Corporate and Partnership Taxation
Law 306: Business Planning