Following is the course description as contained in the Manual of Policies
and Procedures of Capital University Law School.
FEDERAL PERSONAL INCOME TAX (3 credits): Taxation
of income; realization; recognition; timing; sales; dispositions of
property and capital gains; personal and business-related deductions;
exemptions; credits; and tax procedure. Not required for students entering
prior to 1997. Prerequisites: first year evening courses.
