Skip to Main Content

Income Taxation


Law 280S

3

Upper-Level

None

No

Yes

The course covers basic issues involved in the federal taxation of individuals, including the definition of taxable income the deductibility of certain business and personal expenses, the timing of inclusion or deduction, and capital gains. We will focus on specific provisions of the Internal Revenue Code and the Regulations, as well as cases and policy issues. This is a three-credit course, so it won't cover quite as much material as the four-credit tax course offered during the fall and spring semesters. But the class will cover all the material that's important as a prerequisite for the more advanced tax courses (partnership and corporate tax), so it's appropriate for those students who might want to take additional tax courses in the future, as well as for those who are interested only in the introductory tax course.

Go to Top of Page
UNC School of Law | Van Hecke-Wettach Hall | 160 Ridge Road, CB #3380 | Chapel Hill, NC 27599-3380 | 919.962.5106


If you are seeing this, you are either using a non-graphical browser or Netscape 4.x (4.7, 4.8, etc.) and this page appears very plain. If you are using a 4.x version of Netscape, this site is fully functional but lacks styles and optimizations available in other browsers. For full functionality, please upgrade your browser to the latest version of Internet Explorer or Firefox.