Federal Income Taxation

This Federal Income Tax course uses a problem-based method to study core federal income tax doctrine, including the concepts of taxable income, adjustments to income, and when and to whom income is taxed. In addition, the course explores the policy choices presented by an income tax system, including equity, efficiency, administrability and political considerations. Federal Income Tax develops the universal lawyering skill of working with a statute-based body of law, in conjunction with administrative guidance and cases; and provides a generally useful understanding of how the income tax affects decisionmaking. The course is a gateway to more advanced tax curriculum offerings.

Class Details

Meeting Days Time Location
Monday, Tuesday, Wednesday 10:30 - 11:37 am TNH 3.142
Exam Type Date Time Alpha Range Room
Final 5/11/15 8:30 am A-Z
2.138
Midterm 3/6/15 9:00 am - 10:40 am A-Z
2.137

Additional Information

Course Type
Grading Method
Pass/Fail Allowed

Textbooks

  • Federal Income Taxation - Schmalbeck & Zelenak
      Aspen , edition: 3d 2011
      ISBN: 978-0735592513   (required)
  • Selected Sections Federal Income Taxation - Bank & Stark
      Foundation Press , edition: 2014
      ISBN: 978-1628100556   (required)