910 Eberhard Center is available for your use M-Th 8 a.m. to 9 p.m. and on Friday 8 a.m. to 5 p.m. Just see the 9 th floor receptionist to obtain a key or to make copies. The objective of this course is to teach basic federal tax concepts and theory. However, it is not intended that students are simply to memorize rules. Our job is to learn how to think about tax and to frame conceptual issues when faced with complex fact situations.
Tax laws change and each taxpayer s fact situation varies.
This is not a course in tax planning. This is a course in the conceptual tax framework and theory. You must be prepared for class. This means that you must not only read the material but think about the topics, issues, and questions raised. Students may be called upon in class.