University of Miami School of Law Course Description - Online System
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Spring 2018

Course Description
Tax is so pervasive that you risk malpractice if you skip it. Moreover, basic Federal Income Tax I is more an English than a math course. This course introduces the basic concepts of, and helps students learn to solve problems with, the federal tax code and regulations. Taxation of individuals is emphasized, although an overview of taxation of business entities is included. Subjects also include: whether, to whom, and when income is subject to taxation; capital recovery; business deductions; and capital gains. The course is not designed for students with a strong tax background, assumes no business or accounting knowledge, and has two fundamental purposes: first, to teach basic tax avoidance strategies; and second, to help students learn to use statutory materials to solve legal problems.

Course Schedule
Dates Day Time Room
01-16-2018 - 04-25-2018   TR  9:00 AM-10:50 AM F108

Course Frequency
This course is usually offered every semester

Course Information

Credits: 4
Pass/Fail Option: Yes
Grading: Graded
Method of Evaluation: Final examination, closed book using multistate-type questions. Grade curve generally adjusted to fit entering grade profile of class so students are neither advantaged nor disadvantaged by presence of other students.
Graduation Requirements Fulfilled By Course:
Special Attributes: None
Special Restrictions:
Law Track(s):
Business & Taxation - Basic
Entertainment, Music, & Sports - Related
Government & Regulation - Related
Bar Subject(s): None
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
Course Book(s): TBD/None      
First Class Assignment(s): TBD/None



Contact Information:
Phone: (305)284-2495
Office: G286