Federal Income Taxation

IMPORTANT
Read the course description below to learn how this course will be taught.

Class Unique: 29020
Online-only Unique: 29021

This course will be taught in person but with the option of remote participation via Zoom.  Please note that this course might become online-only in the event that actual in-person attendance during the semester consistently falls below a threshold to be determined in the exercise of reasonable discretion by the instructor and the Student Affairs Office.

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.  It asks how the income tax affects decisionmaking and interacts with the project of giving advice as a lawyer. The course is a gateway to more advanced tax offerings.


Class Details

Meeting Days Time Location
Monday, Tuesday, Wednesday, Thursday 10:35 - 11:29 am TNH 3.142
Evaluation Method Date Time Alpha Range Room
Midterm (administered by Exam4) 3/5/21
Final 5/5/21

Additional Information

Course Type
Grading Method
Pass/Fail Allowed
Will use floating mean GPA if applicable

Textbooks

  • Examples and Explanations for Federal Income Tax - Pratt, Katherine, Griffith, Thomas D., Bankman, Joseph
      Wolters Kluwer Law & Business , edition: 8
      ISBN: 978-1-4548-8127-8   (required)
  • Federal Income Taxation - Bankman, Joseph, Shaviro, Daniel N., Stark, Kirk J., Kleinbard, Edward D.
      Wolters Kluwer Law & Business , edition: 18
      ISBN: 978-1-5438-0149-1   (required)