Course Information
Description
Prerequisites: None
Exam Type: In Class
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.
School
Harvard Law School
Credits
4
Cross Reg
Available for Harvard Cross Registration
Department
Law School
Course Component
Lecture
Subject
Law
Grading Basis
HLS Graded
