Faculty & Staff
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Michael
K. Friel Associate Dean and Director, Graduate Tax Program Professor of Law Box 117627 / Gainesville, FL 32611-7627 e-mail: friel@law.ufl.edu 352.273.0680 / Fax: 352.392-7647 |
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Courses
- LAW 6600 - Income Taxation
(4 credits)
NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses.
Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.
Prerequisites: None. - LAW 7602 - Income Taxation
I (3 credits)
Tax problems of individual taxpayers; problems incident to the sale, exchange and other disposition of property, including recognition and characterization concepts. - LAW 7625 - Income Taxation
of Estates and Trusts (2 credits)
Taxation of income of trusts and estates, including simple and complex trusts, annuities, property distributions, income in respect of a decedent, grantor trusts.