Federal Income Taxation (Tax I)



This course serves as an introduction to the United States system of federal personal income taxation, a system based on regulatory as well as judicial law. The course focuses on building the vocabulary of tax law and exploring the social, political, and economic factors that influence, and are influenced by, the tax law. Federal Income Taxation is taught only in the fall and is the foundation for all other tax courses. Therefore, students who think they might be interested in taking additional tax courses should plan to take Federal Income Tax in the fall of their second year.