Federal Income Taxation

Semester: Spring 2026
Course ID: 393Q
Credit Hours: 3
Unique: 29734

Course Information

Grading Method: Pass/Fail Allowed (JD only)
Will use floating mean GPA if applicable

Registration Information

Upperclass-only elective
Reversed priority

Meeting Times

Day	Time	Location
MON, WED	9:05 - 10:20 am	TNH 2.123

Evaluation Method

Type	Date	Time	Location
Final exam	May 6, 2026

Description

This course uses a problem-based method to study core federal income tax doctrine. It explores the policy choices presented by an income tax system, including equity, efficiency, administration, and political considerations. Federal Income Tax develops the universal lawyering skill of working with a core statute in conjunction with administrative guidance and cases. The course is a gateway to further tax offerings.

Textbooks ( * denotes required )

Examples and Explanations for Federal In *

Pratt, Katherine, Griffith, Thomas D., and Bankman, Joseph

Wolters Kluwer Legal & Regulatory US , edition: 8, New Edition
ISBN: 978-1-4548-8127-8

Selected Federal Taxation Statutes and Regulations, 2026 with Motro Tax Map *

Lathrope, Daniel

West Academic , edition: 2026
ISBN: 979889545871-6

Instructors

Morse, Susan C.