Professor Alvin Warren
Spring 2013 course
W, Th, F 8:15am - 9:40am in Langdell Hall Room 272 - South
4 classroom credits
This course is an introductory study of federal income taxation covering inclusion and exclusion of items in computing gross income; deductions from gross income; tax accounting; capital gains and losses; and the treatment of the family and trusts. Consideration will be given to the interaction of legislative, executive, and judicial agencies in the making, administering, and interpreting of the tax law; to the goals of the tax law and possibilities for future development of it; to the private lawyer's professional role with respect to administration of the tax law; and to the impact of the tax law on private property transfers and other transactions.
The materials for the course are Graetz, and Schenk, Federal Income Taxation (6th edition, 2009), and CCH Federal Income Tax, Code and Regulations, Selected Sections (2012-2013 edition).
Subject Areas: Taxation, Business Organization, Commercial Law, and Finance, Regulatory Law