This course is intended to give students an understanding of the fundamental concepts underlying the U.S. income tax. The course will focus on the statutory framework of U.S. tax laws, certain principal and illustrative judicial authorities, and selected Treasury Department regulations and rulings. The course will include frequent discussion of federal tax policy, current tax issues and controversies, and the history and politics of the U.S. income tax.
Administrative Law & Government Regulation - Financial Regulation;
Administrative Law & Government Regulation - Economic and Consumer Regulation;
Taxation & Public Finance;
Entertainment, Media and Intellectual Property Law;
Critical Race Studies;
Public Interest Law and Policy;