Federal Income Taxation

Introduces students to many of the materials used by working tax lawyers, including cases, rulings, committee reports, and a congressional colloquy. New materials include increased standard deduction, elimination of personal exemptions, limitations on itemized deductions, and expansion of the child tax credit.

Prezinta studentilor multe dintre materialele folosite de avocatii fiscali activi, inclusiv cazuri, hotarari, rapoarte ale comisiei si un colocviu al Congresului. Materialele noi includ deducerea standard sporita, eliminarea scutirilor personale, limitarea deducerilor detaliate si extinderea creditului fiscal pentru copii.