Courses@Boalt
NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.259A sec. 1 - Income Tax I (Fall 2011)
Instructor: Eric P. Rakowski (view instructor's teaching evaluations | profile)
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Units: 4
Meeting Time: MTuW 2:15-3:25
Meeting Location: 105
Course Start: August 24, 2011
Course Control Number (Non-1Ls): 49760
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
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Readers:
No reader.
Books:
Required Books are in blue
- Federal Income Tax: Code and Regulations - Selected Sections
Martin B. Dickinson,
Publisher: CCH, Inc.
ISBN: 9780808023821
Copyright Date: To Be Determined
Price: $52.36
Note: prices are sampled from internet bookstores. Folletts prices are unavailable at this time. - Federal Income Taxation
William A. Klein, Daniel N. Shaviro, Joseph Bankman, Kirk J. Stark,
Publisher: Aspen Publishers
ISBN: 9780735578098
Copyright Date: To Be Determined
Price: 89
Note: prices are sampled from internet bookstores. Ned's prices are unavailable at this time. - Federal Income Taxation Concepts and Insights
Marvin a Chirelstein,
Publisher: Foundation Press
ISBN: 9781599414034
Copyright Date: To Be Determined
Price: 27.5
Note: prices are sampled from internet bookstores. Ned's prices are unavailable at this time.
