Introduction to U.S. income taxation concepts with emphasis on business and personal planning strategies, including preparation of individual, corporate, and partnership returns.
Recent recorded grades — Spring 2024: 3.38 GPA, 65.6% A/AB (n=131 letter grades); Spring 2025: 3.61 GPA, 80.5% A/AB (n=128 letter grades); Spring 2026: 3.66 GPA, 84.3% A/AB (n=134 letter grades). Includes jointly taught sections.
Recent recorded grades — Spring 2024: 3.66 GPA, 78.6% A/AB (n=28 letter grades); Spring 2025: 3.50 GPA, 78.6% A/AB (n=28 letter grades); Spring 2026: 3.40 GPA, 73.5% A/AB (n=34 letter grades).
This course covers international taxation concepts and issues, including jurisdiction rules, tax avoidance and evasion, fiscal relations between industrialized and less developed countries, and the taxation of foreign persons and income.
Recent recorded grades — Spring 2015: 3.00 GPA, 20.0% A/AB (n=5 letter grades); Spring 2023: 3.00 GPA, 0.0% A/AB (n=4 letter grades); Spring 2026: 3.60 GPA, 80.0% A/AB (n=5 letter grades).