LAW 722 - Federal Income Tax I: Individual Tax

College of Law
3-4 credit(s) At least 1x fall or spring

A study of the structure and underlying principles of the U.S. Federal income tax system, including an introduction to tax planning. This course devotes substantial class time to the fundamentals of statutory interpretation, including: agency adjudications, judicial review of agency action, statutory interpretation techniques, methodologies, and legislative history.