Federal Income Taxation
- Semester: Spring 2021
- Course ID: 454J
- Credit Hours: 4
Unique: 29020Online-only Class Unique: 29021
- Grading Method: Pass/Fail Allowed (JD only)
- Will use floating mean GPA if applicable
- Upperclass-only elective
- Reversed priority
|MON, TUE, WED, THU||10:35 - 11:29 am||TNH 3.142|
|Midterm (administered by Exam4)||March 5, 2021|
|Final (administered by Exam4)||May 5, 2021|
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.
Textbooks ( * denotes required )