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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: 97698

  • Fall '24
  • 3
  • 460
  • Tues: 12:00-2:00
    Thurs: 12:00-12:55

    Day

  • Daniel Goldberg

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

  • 596b

  • Graetz and Alstott, Federal Income Taxation 9th , Foundation , 2022

    ISBN: 9781647089689

    Chirelstein and Zelenak, Federal Income Taxation 15h , Foundation Press , 2023

    ISBN: 9781647083144

    Steven A. Bank | Kirk J. Stark, Selected Sections Federal Income Tax Code and Regulations, 2024-2025 , Foundation Press , 2024

    ISBN: 9798892090773

CRN: 22183

  • Spring '25
  • 3
  • 205
  • Wed: 6:30-9:35

    Evening

  • Donald Tobin

  • 3 openings. (Limit 40). Upper Class, Second Year, First Year Preference

  • 596f

  • Samuel A. Donaldson, Donald B. Tobin, Rebecca N. Morrow, Federal Income Tax: A Contemporary Approach, Fourth Edition , West , 2024

    ISBN: 978-1-64708-576-6

    Students may use electronic or print version. The exam software does not allow you to use the internet so you will only be able to access a downloaded copy for the final exam. You will not be able to access and internet version of the electronic copy.

    Any income tax code supplement post 2022

    You will need a code and regs supplement for the class. You may use any version that is post 2022. I use Selected Federal Taxation, Statutes and Regulations by West.