Law Courses Catalog
Income Taxation I
Description
An introductory course in federal income taxation with primary focus on the principles and policies of the Internal Revenue Code regarding taxation of individuals. Major topics include definition of income, deductions and credits, problems of timing, gains and losses from property transactions, assignment of income, capital gain and loss, and tax accounting. Emphasis is placed on the use of the Code and Treasury Regulations, along with selected cases and other materials.
Contact Us
The Office of Law Registrar is located in Legal Research Center on the Law Campus.
Emaillawreg@lclark.edu
Voice503-768-6614
Fax503-768-6850
RegistrarSusan Galyen
Office of Law Registrar
Lewis & Clark Law School
10015 S.W. Terwilliger Boulevard, MSC 51
Portland, OR 97219
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