Income Taxation I

Session I: May 27 - June 30, 5:30-7:30 p.m., exam TBD

An introduction to federal income taxation, with a focus on taxation of individuals. Major topics include definition of income, deductions and credits, problems of timing, gains and losses from property transactions, assignment of income, capital gain and loss, and tax accounting.

Professor Lawrence Brown, Lewis & Clark, 3 semester hours.