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259A sec. 1 - Income Tax I (Spring 2014)

Instructor: David Gamage  (view instructor's teaching evaluations | profile)
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Units: 4
Meeting Time: WTh 3:35-5:25
Meeting Location: 132

Course Start: January 08, 2014
Class Number (1Ls): 49792 (section 2)
Class Number (formerly Course Control Number) (Non-1Ls): 49790

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, 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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First Assignment

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Required Books are in blue

  • Bank and Stark's Selected Sections Federal Income Tax Code and Regulations
    Bank & Stark
    Edition: 2014
    Publisher: Foundation Press
    ISBN: 9781609303655
    Copyright Date: To Be Determined
    Price: $39.00
    Price Source: user provided
  • Taxation: Law, Planning, and Policy
    Livingston & Gamage
    Edition: 2nd
    Publisher: LexisNexis
    ISBN: 9781422476802
    Copyright Date: To Be Determined
    Price: To Be Determined
  • The Oxford Introductions to U.S. Law: Income Tax Law
    Edward McCaffery
    Edition: 2012
    Publisher: Oxford University Press
    ISBN: 9780195376715
    Copyright Date: To Be Determined
    Price: 19.95
    Price Source: user provided

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