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 offerings.

Class Details

Meeting Days Time Location
Tuesday, Wednesday, Thursday 2:15 - 3:22 pm TNH 3.142
Exam Type Date Time Alpha Range Room
Midterm 3/4/16 8:30 am - 10:10 am A-Z
2.139
Final 5/12/16 8:30 am 2.137

Additional Information

Course Type
Grading Method
Pass/Fail Allowed

Textbooks

  • Federal Income Taxation - Bankman, Shaviro and Stark
      Aspen , edition: 16th 2012
      ISBN: 978-1-4548-0996-8   (required)
  • Federal Income Tax Code and Regulations - Bank and Stark
      Foundation Press , edition: 2015-2016
      ISBN: 978-1634593922   (optional)