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This seminar examines various topics in federal income tax policy, both as they have led to the existing structure of the Internal Revenue Code and as they continue to shape its development. Particular attention is given to the impact of current legislative, administrative, and judicial procedures on the structure and workability of the resulting law, and an analysis of current proposals for fundamental change of the federal tax system. The seminar will also include several sessions focusing on the use (and misuse) of tax-policy arguments by taxpayers and tax practitioners in the planning and defense of tax-oriented transactions. Pre-requisite: Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates.