Income Taxation


Law 280

4

Core

None

No

Yes

Bryan Fall 2014: This course covers basic issues involved in the federal taxation of individuals, including the definition of taxable income, deductibility of certain business and personal expenses, and computation of gains and losses on sales and exchanges.

Simkovic Fall 2014: This course covers basic issues involved in the federal taxation of individuals, including the definition of taxable income, deductibility of certain business and personal expenses, and computation of gains and losses on sales and exchanges.

Thomas Spring 2015:  This course covers basic issues involved in the federal taxation of individuals, including the definition of taxable income, deductibility of certain business and personal expenses, and computation of gains and losses on sales and exchanges.


Bryan Fall 2014: Income Taxation is a foundational course, and so is recommended for either the fall or spring semester of the second year. Income Tax is a prerequisite to the more advanced tax courses, which are often best taken as electives in the third year. Basic income tax concepts learned in this course will also contribute to the understanding of many other courses. Because this course is focused on the taxation of individuals, students do not need to have any education or background in business concepts in order to understand the material to be covered.

Sinkovic Fall 2014: Income Taxation is a foundational course, and so is recommended for the second year. It is a prerequisite to the more advanced tax courses, and will contribute to the understanding of many advanced business courses.

Thomas section Spring semester 2014: Income Taxation is a foundational course, and thus is recommended for the second year. It is a prerequisite to more advanced tax courses. The basic income tax concepts learned in this course will also contribute to the understanding of many advanced business courses.


Bryan Fall 2014: No Prerequisites. Income tax concepts are implicated in every field of practice, and its an important course for students whether or not they are interested in business law.  This class cover individual taxpayers, so it is not necessary for students to have any accounting or business backgroundc in order to understand the concepts we will cover. The material will be accessible to students who begin teh semester iwth no exposure or understanding of tax or accounting. 

Simkovic Fall 2014: No accounting or business background is necessary.

Thomas Spring 2014: No Prerequisites. No accounting or business background is necessary.




P. Bryan, M. Simkovic (Visitor), K. Thomas

Fall, Spring
UNC School of Law | Van Hecke-Wettach Hall | 160 Ridge Road, CB #3380 | Chapel Hill, NC 27599-3380 | 919.962.5106


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