Federal Income Tax
LAW 534 (3-4)The goals of the course are for the student to acquire: (1) a broad perspective as to the application and impact of the federal income tax in a variety of transactions; (2) practice in using the legal materials of taxation, especially the Internal Revenue Code and Treasury Regulations; and (3) an understanding of the policies underlying various IRC provisions, i.e., how the tax system is used to influence behavior and thus promote various social and economic policies.
Second and Third Year Course.
Prerequisites / Corequisites
Course Search:
Keyword Search:
Office of the Registrar
MSC11 6325
1 University of New Mexico
Albuquerque, NM 87131
Phone: (505) 277-8900
Fax: (505) 277-6809