Rebecca Kysar

Professor of Law

250 Joralemon Street
Brooklyn, NY 11201
(718) 780-7545 |  Email  | CV
Areas of Expertise
Federal Income Tax
International Tax
Legislation
Statutory Interpretation
Education
B.A., Indiana University
J.D., Yale Law School

Federal Income Taxation

An introduction to the fundamentals of federal income taxation with a focus on the determination of gross income, personal and business deductions, and exemptions; an analysis of timing issues and assignment of income principles, and a study of the character of gain or loss upon the disposition property.

Grading and Method of Evaluation

Letter grade only. Final exam.

International Taxation

Prerequisite: Federal Income Taxation

Examination of U.S. taxation rules applicable to business and investment activities of foreign individuals and corporations in this country and U.S. taxation of U.S. taxpayers who invest and conduct business abroad. Specific topics will include sourcing and characterization of items of income and deductions, the branch profits tax, foreign investment in U.S. real estate, the foreign tax credit, property transfers, controlled foreign corporations, and U.S. tax treaties.

Grading and Method of Evaluation

Letter grade with pass/fail option. Final exam.

Legislation and Statutory Interpretation

The course examines the basic mechanics of the legislative process regarding enactment and implementation of the process and of American politics that affect statutory issues. The course will focus on statutory interpretation theories, tools such as clear statement rules, legislative history, and the canons of construction, and actual case results.

Grading and Method of Evaluation

Letter grade with pass/fail option. An examination is required, but with instructor approval, students have the option of submitting a paper to satisfy the Upperclass Writing Requirement in lieu of the exam.