Federal Income Taxation

Semester: Spring 2015
Course ID: 454J
Credit Hours: 4
Unique: 28400

Course Information

Grading Method: Pass/Fail Allowed (JD only)

Registration Information

Upperclass-only elective
Reversed priority

Meeting Times

Day	Time	Location
MON, TUE, WED	10:30 - 11:37 am	TNH 3.142

Evaluation Method

Type	Date	Time	Location
Final exam	May 11, 2015	8:30 am	A-Z in 2.138
Midterm exam	March 6, 2015	9:00 am - 10:40 am	A-Z in 2.137

Description

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.

Textbooks ( * denotes required )

Federal Income Taxation *

Schmalbeck & Zelenak

Aspen , edition: 3d 2011
ISBN: 978-0735592513

Selected Sections Federal Income Taxation *

Bank & Stark

Foundation Press , edition: 2014
ISBN: 978-1628100556

Instructors

Morse, Susan C.