Upper Level·T14 #1·New Haven, Connecticut

Tax Law at Yale Law

Tax Law introduces the federal income tax system under the Internal Revenue Code. Students learn how to determine gross income, calculate deductions and credits, and analyze the tax treatment of different transactions.

Key Topics in Tax Law

Gross income and exclusions

Business and personal deductions

Capital gains and losses

Tax credits vs. deductions

Depreciation and cost recovery

Tax treatment of property transactions

Partnership and S-corporation taxation

Estate and gift tax

Tax-exempt organizations

Tax policy and reform

Key Questions in Tax Law

Is this item included in gross income?

Is the expense deductible, and under which IRC section?

Is this a capital gain or ordinary income?

What is the taxpayer's basis in the property?

Tax Law Case Briefs

Study these landmark Tax Law cases with AI-generated briefs, flashcards, and cold call prep.

Adams v. United States Allen v. United States Baker v. Commissioner Baker v. United States Bartlett v. Commissioner Benaglia v. Commissioner Bennett v. Commissioner Benson v. United States Berg v. Commissioner Bittker v. Commissioner Board of County Commissioners v. United States Boeckmann v. Commissioner

Study Tools for Tax at Yale Law

AI Case Brief Generator

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Practice Tax cold calls with AI-powered Socratic questioning

Flashcard Generator

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Cold Call Prep

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Attack Sheet Generator

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Exam Question Generator

Practice with AI-generated Tax exam hypotheticals

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