General Course Descriptions for Terms: federal income

742 - Taxation I

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. In 2019-2020, Federal Income Taxation will be taught in both the fall and spring terms; the course is the foundation for all other tax courses.