Unit: School of Law
Department: School of Law
Office location and address
580 Massie RdCharlottesville, Virginia 22903
This course will concentrate on the provisions that apply to all taxpayers, with particular concern for the taxation of individuals. The course is intended to provide grounding in such fundamental areas as the concept of income, income exclusions and exemptions, non-business deductions, deductions for business expenses, basic tax accounting, assignment of income, and capital gains and losses.
This course deals with the tax considerations involved in the formation, operation, reorganization, and liquidation of corporations. It analyzes the relevant sections of the Internal Revenue Code and regulations and explores alternative directions that the law might have taken.
This course will examine the basic principles in the application of the federal income tax to partnerships and their partners. Due to recent changes in the law, an increasing number of private firms, whether or not organized as partnerships, will be subject to these rules in the future. The course is taught by using problems that illustrate the principles discussed in class.
This is the first semester of a yearlong seminar designed to enhance students' understanding of ethical issues and address the broader ethical and moral responsibilities of the lawyer as citizen and leader.
This is the second semester of a yearlong seminar designed to enhance students' understanding of ethical issues and address the broader ethical and moral responsibilities of the lawyer as citizen and leader.