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Income Taxation

Course Description

Students learn the fundamentals of federal income taxation, with emphasis on the ways in which the tax law develops through the interaction of congressional policy, administrative interpretation and judicial decision. After a brief examination of federal tax policy, the course covers such basic concepts as the nature of income, deductions, accounting for the taxable year and capital gains. This is a basic course designed to provide students with the tax background that they will need in any legal field. It is a prerequisite for advanced tax courses and some advanced business law courses.

Current and Previous Instructors

Key to Codes in Course Descriptions

P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course

Currently Scheduled Sections

CRN: 92323

  • Fall '25
  • 3
  • Tues: 10:25-11:50
    Thurs: 10:25-11:50

    Day

  • Andrew Blair-Stanek

  • 28 openings. (Limit 50). Second Year Day Preference

  • 596b

  • Burke, Friel, Taxation of Individual Income Thirteenth Edition , Carolina , HARDCOVER - 2023

    ISBN: 9781531025076

    Only the print version is authorized by the professor for use in this course. Do not buy an e-book version.

    NO e-Book versions, this is a no-laptop class

CRN: 22152

  • Spring '26
  • 3
  • Asynchronous (no scheduled meeting times)

    N/A

  • Donald Tobin

  • 10 openings. (Limit 60).

  • 596f

  • Samuel A. Donaldson, Donald B. Tobin, Rebecca N. Morrow, Federal Income Tax: A Contemporary Approach, 4th Edition , West , Print or online, 1/16/2024

    ISBN: 13-9781647085766

    Students may use on online copy of the book. For the final exam, students will be using exam software and will not be able to access the internet. You will need to download a copy of the book to your computer

    Recommended/Optional: Steven A. Bank, Kirk J Stark, Selected Sections Federal Income Tax, Code and Regulations , West , Print or electronic 2025

    ISBN: 9798895453681

    You may use ANY statutory supplement or may search for statutes online. The supplement is better because it edits the statutes for the important parts. If you purchase the online version or use the internet you will need to download selected statutes.