Law Schedule of Classes

NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.


259A sec. 001 - Income Tax I (Fall 2020)

Instructor: Eric P. Rakowski  (view instructor's teaching evaluations - degree students only | profile)
View all teaching evaluations for this course - degree students only

Units: 4

Due to COVID-19, this class is remote for Fall 2020.

Meeting:

    MTuW 10:00 AM - 11:10 AM
    Location: Internet/Online
    From August 17, 2020
    To November 24, 2020

Course Start: August 17, 2020
Course End: November 24, 2020
Class Number: 32487

Enrollment info:
Enrolled: 71
Waitlisted: 0
Enroll Limit: 81
As of: 09/25 07:45 AM


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, international businesses and investment, and tax policy.) The course examines the values and group interests 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 a tax is owed if receipts span several years or precede contractual performance, and 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: (TH) Take-home examination
Course Category: Tax, Estates, and Trusts

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Readers:
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Books:
Required Books are in blue

  • Federal Income Tax - Code & Regulations - Selected Sections
    Dickinson (ed.)
    Edition: 2020-2021
    Publisher: Wolters Kluwer - CCH
    e-Book Available: Yes
    e-Book procurement note: https://www.cchcpelink.com/book/-federal-income-tax-code-and-regulations-selected-sections-2019-2020-10014873-0010/15898/?p=15899
    Copyright Date: To Be Determined
    Price: $105.00
    Price Source: user provided
  • Federal Income Taxation
    Bankman, Shaviro, Stark, Kleinbard
    Edition: 18th
    Publisher: Wolters Kluwer - Aspen Casebook Series
    ISBN: 9781543801491
    e-Book Available: Yes
    e-Book procurement note: https://www.wklegaledu.com/Bankman-FedIncTax18
    Copyright Date: To Be Determined
    Price: 285.00
    Price Source: user provided
  • Federal Income Taxation
    Chirelstein, Zelenak
    Edition: 14th
    Publisher: Foundation Press
    ISBN: 9781640208247
    e-Book Available: Yes
    e-Book procurement note: https://www.westacademic.com/Chirelstein-and-Zelenaks-Federal-Income-Taxation-14th-Concepts-and-Insights-Series-9781642424973
    Copyright Date: To Be Determined
    Price: 52.00
    Price Source: user provided

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