Deals with federal income taxation which focuses on basic tax principles and underlying theoretical concepts. The taxation unit concentrated upon is the individual. Topics normally covered in the course include procedure, statutory interpretation, the tax base, measurement of income, deductions, exemptions, and capital gains. Weekly hours: 3 Lecture hours
Deals with federal income taxation which focuses on basic tax principles and underlying theoretical concepts. The taxation unit concentrated upon is the individual. Topics normally covered in the course include procedure, statutory interpretation, the tax base, measurement of income, deductions, exemptions, and capital gains. Weekly hours: 3 Lecture hours
