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259A sec. 2 - Income Tax I (Fall 2012)

Instructor: Mark Gergen  (view instructor's teaching evaluations | profile)
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Units: 4
Meeting Time: MTuW 10:00-11:10
Meeting Location: 132

Course Start: August 22, 2012
Course Control Number (Non-1Ls): 49685

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 take-home, open-book exam.

Exam Notes: TH
Course Category: Tax, Estates, and Trusts

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Required Books are in blue

  • Federal Income Taxation
    Bankman, Shaviro, Stark
    Edition: 16th ed. 2012
    Publisher: Wolters Kluwer (Aspen)
    ISBN: 9781454809968
    Copyright Date: To Be Determined
    Price: To Be Determined
  • Selected Federal Taxation Statutes & Regulations, with Motro Tax Map, 2012
    Daniel J. Lathrope,
    Publisher: West
    ISBN: 9780314266828
    Copyright Date: To Be Determined
    Price: 14.25
    Note: prices are sampled from internet bookstores. Ned's prices are unavailable at this time.

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