University of Miami School of Law Course Description - Online System
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Fall 2016
LAW105  A  FEDERAL INCOME TAX I

Course Description
This course considers the core concepts in federal income tax. We will consider the determination of income, deductions, and credits. We will look at the complex rules applicable to the computation and use of losses. We will consider a range of tax incentives, including accelerated depreciation and the earned income tax credit. We will also look at issues of income shifting in the taxation of families and the use of tax shelters to create losses or basis. Tax provisions must be comprehensible to taxpayers and administrable by the IRS, and we will consider this in considering how we might draft "better" tax provisions in some areas.

In addition to introducing you to federal income tax, this course will help you develop skills that are important for effective practice in many areas of law, including tax: (1) working with statutes and regulations; (2) understanding business transactions; (3) planning for successful outcomes within the legal rules and principles that define an area of law.


Course Schedule
Dates Day Time Room
08-17-2016 - 11-29-2016   MWR  2:00 PM-3:20 PM F200

Course Frequency
This course is usually offered every semester

Course Information

Credits: 4
Pass/Fail Option: Yes
Prerequisite:
Grading: Graded
Method of Evaluation: Exam
Graduation Requirements Fulfilled By Course:
General
Special Attributes: None
Special Restrictions:
Law Track(s):
Business & Taxation - Basic
Entertainment, Music, & Sports - Related
Government & Regulation - Related
Bar Subject(s): None
Concentration(s):
The Business of Innovation, Law and Technology: BILT (Concentration)   More information
Social Justice & Public Interest (Area of Focus)   More information
Social Justice & Public Interest (Concentration)   More information

View Book Information  
Professor(s)

HILL, FRANCES


Biography
Contact Information:
Email: fhill@law.miami.edu
Phone: (305)284-2642
Office: G283