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259A sec. 1 - Income Tax I (Fall 2013)

Instructor: Eric P. Rakowski  (view instructor's teaching evaluations | profile)
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Units: 4
Meeting Time: MTuW 11:20-12:30
Meeting Location: 105

Course Start: August 21, 2013
Course Control Number (Non-1Ls): 49640


Income Tax I is an introductory class which virtually every law student should take. The federal tax rules affect almost every practice area, from family law and real estate transactions to all manner of businesses. The introductory course provides an overview of the federal income taxation of individuals. (More advanced courses focus on corporations, partnerships, trusts and estates, international flows, and tax policy.) The course examines the sometimes conflicting policies that shape the individual income tax and considers alternatives to current rules. Its chief focus, though, is on understanding what the law actually requires of individual taxpayers: what constitutes taxable income, which deductions and exclusions are available and for which reasons, who must pay tax (within family units, following divorce, and so forth), when tax is owed if receipts span several years or precede contractual performance, how capital gains receive preferential treatment. The course requires no familiarity with economics or accounting; no math skills are needed beyond basic arithmetic. There will be a final in-class, open-book exam.

Exam Notes: F
Course Category: Tax, Estates, and Trusts
This course is cross-listed in the following categories:
Business Law

The following file is available for this course:

Syllabus

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Readers:
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Books:
Required Books are in blue

  • Federal Income Tax - Code and Regulations - Selected Sections
    Dickinson, Martin (ed.)
    Edition: 2013-2014
    Publisher: CCH
    ISBN: 9780808029779
    Copyright Date: To Be Determined
    Price: $72.50
    Price Source: user provided
  • Federal Income Taxation, 12th
    Marvin A. Chirelstein, Lawrence Zelenak,
    Publisher: Foundation Press
    ISBN: 9781599419374
    Copyright Date: To Be Determined
    Price: 22.25
    Note: prices are sampled from internet bookstores. Ned's prices are unavailable at this time.
  • Federal Income Taxation, Sixteenth Edition
    Joseph Bankman, Daniel N. Shaviro, Kirk J. Stark,
    Publisher: Aspen Publishers
    ISBN: 9781454809968
    Copyright Date: To Be Determined
    Price: To Be Determined

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