Fall 2025 Class Descriptions: Upper-Division Required
Tax I (LWAA590)
Instructor(s): Adam Kern, Michelle Layser
4 credit(s), Letter Graded
Concentration(s): Taxation (LLMUS), Taxation (MSLS)
Tax I provides an overview of the major structural components of the federal individual income tax system, including income; exclusions, deductions, and credits; cost recovery concepts; capital gains preferences; tax accounting issues; and tax expenditures. It also discusses basic principles of tax policy, as well as teaching students to read and interpret statutory and regulatory provisions.
A traditional written final exam at the end of the course will comprise the majority of a student's grade, with the submission of regular quizzes and problem sets throughout the term counting toward the remainder.
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