259A sec. 001 - Income Tax I (Fall 2021)
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
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
MTuW 10:00 AM - 11:10 AM
Location: Law 132
From August 16, 2021
To November 22, 2021
Course End: November 22, 2021
Class Number: 31592
Enrollment info:
Enrolled: 62
Waitlisted: 0
Enroll Limit: 81
As of: 01/25 05:06 PM
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 Law and Policy
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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: 2021-2022
Publisher: Wolters Kluwer - CCH
ISBN: 9780808054610
e-Book Available: Unknown
Price: $115.00
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-9781640208247
Copyright Date: To Be Determined
Price: 52.00
Price Source: user provided