Federal Income Taxation

Semester: Spring 2015
Course ID: 354J
Credit Hours: 3
Unique: 28395

Course Information

Grading Method: Pass/Fail Allowed (JD only)

Registration Information

Upperclass-only elective
Reversed priority

Meeting Times

Day	Time	Location
WED, FRI	11:50 am - 1:05 pm	TNH 2.124

Evaluation Method

Type	Date	Time	Location
Midterm exam
Paper

Description

This version of Federal Income Tax (FIT) is intended for those going into transactional law and who intend to take Corporate Tax in the future. This course presents the fundamental principles underlying the federal income tax and surveys many of the basic issues, but with an emphasis on transactions. In contrast to other FIT courses, we will spend more time on debt, depreciation, income-shifting, interest, installment sales, and financial instruments. This course also considers economic and policy issues of taxation.

Textbooks ( * denotes required )

Federal Income Tax: Doctrine, Structure, and Policy: Text, Cases, Problems *

Dodge, Fleming, Peroni

LexisNexis , edition: 4th
ISBN: 978-1422493380

Lathrope's Selected Federal Taxation Statutes and Regulations, with Motro Tax Map, 2015 (Selected Statutes) *

Lathrope

West , edition: 2015
ISBN: 978-1628100846

Instructors

Spindler, James C