This course covers the operation of the federal income tax and its role in our fiscal system. The determination of gross income, deductions, and capital gains and losses are considered in depth, with an emphasis on the policies and principles shaping the law of federal income taxation. In addition to learning how to dissect (sometimes impenetrable provisions of) the Internal Revenue Code, students will become familiar with important economic concepts such as deadweight loss, incidence, hedging, and arbitrage.
Courses | Columbia Law School
L6256 Federal Income Taxation
Section Offerings for 2013-14
| Course No. | Term | Name | ||
| & Section | Instructor(s) | Schedule | Location | |
| L6256-001 | 13F | Federal Income Taxation | ||
| A. Raskolnikov | TWR 2:50 - 4:10 p.m. |
TBA TBA |
||
| L6256-001 | 14S | Federal Income Taxation | ||
| T. Brennan | T.B.A. | T.B.A. | ||
| L6256-002 | 14S | Federal Income Taxation | ||
| M. Graetz | T.B.A. | T.B.A. | ||
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