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606 - Federal Income Taxation
Professor: Donald B. Tobin
Credits: 4
Semester: 2009 Autumn
Second Writing Requirement? No
Seminar? No
Professional Responsibility? No
Prerequisites: None
Means of Assessment: Exam - Open Book
Special Notes: Second-Year Priority Course. Rising 3Ls are NOT permitted to enroll until a date to be announced later.
Course Description
The course provides an introduction to the basic principles of Federal Income Tax. The principal subject areas include: (1) characteristics of income (what is included in income); (2) allowable deductions and exemptions; (3) timing issues; (4) income splitting; (5) preferential tax provisions including capital gains; and (6) brief examination of other methods of taxation including consumption tax and flat tax proposals. This course will provide a background that will allow student to recognize tax problems that may arise while practicing law. In addition, the course will emphasize those tax provisions and problems that often arise during the practice of law. The course will also prepare interested students for advanced tax and business courses.
The course materials listed above are for informational purposes only and should not be considered final. Students must check with the Registrar for a current list of closed courses.
