LAW 293 - Federal Income Taxation of Individuals.

A general study of individual income tax problems, including what is gross income, what is excluded from gross income, when and to whom income is taxable, tax aspects of divorce and separation, personal and business deductions, tax-free exchanges, capital transactions, with some consideration of the policy for various tax provisions and the growing complexity of tax law.Three hours.Ms. Drumbl and Mr. Kahn