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Jul 14, 2025
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2011-2012 School of Law Bulletin [Archived Catalog]
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LAWS 633 - Income Taxation|Credits: 3
Basic concepts of income taxation of individuals; gross income, adjusted gross income, applicable deductions, credits, gains and losses and nonrecognition transactions. Examination of concepts of capital gains and losses, including questions of basis, nonrecognition in certain exchanges and carry-over of losses.
Prerequisites: None
Note: Second year progression-entry course; 2L priority registration
Basis of Grade: Final examination, problems as announced in class and class participation
Form of Grade: Letter Grade
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