Income Taxation


Law 280

4

Core

None

No

Yes

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

Fall 2015 - Polsky: 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.

Spring 2016 - Thomas:  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.


Fall 2015 - Bryan: 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 offered in the spring semester, and those courses may be taken as a second or third year student.

Fall 2015 - Polsky: 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 business courses.

Spring 2016 - Thomas: 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.  


Fall 2015 - Bryan: No Prerequisites. Basic tax concepts will significantly contribute to the understanding of many other courses, and some knowledge of tax is essential to nearly all fields of practice.  Students taking this course do NOT need to have math skills or background in business concepts or accounting rules. We will cover some business basics in this course.    The material will be accessible to students who begin the semester with no exposure or understanding of tax or accounting.  

Fall 2015 - Polsky: No accounting or business background is necessary.

Spring 2016 - Thomas: No Prerequisites. No accounting or business background is necessary.


P. Bryan, G. Polsky, 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


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.