General Course Descriptions for Terms: taxation I

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742 - Taxation I

Provides an introduction to important topics related to U.S. federal income taxation. The course has three main goals: (i) increase knowledge of significant U.S. federal income tax provisions that affect individuals, (ii) improve statutory interpretation skills, and (iii) build a foundational understanding of key tax concepts relevant in advanced tax courses (such as Taxation II).

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840 - Taxation II

This course introduces federal income tax issues relating to business organizations (corporations and partnerships). It emphasizes statutory analysis and makes extensive use of the problem method.