Law Schedule of Classes

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259A sec. 001 - Income Tax I (Fall 2023)

Instructor: Eric P Rakowski  (view instructor's teaching evaluations - degree students only | profile)
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Units: 4
Grading Designation: Graded
Mode of Instruction: In-Person


MTuW 10:00 AM - 11:10 AM
Location: Law 132
From August 21, 2023
To December 04, 0023

Course Start: August 21, 2023
Course End: December 04, 0023
Class Number: 31823

Enrollment info:
Enrolled: 38
Waitlisted: 0
Enroll Limit: 81
As of: 02/07 02:03 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.

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Exam Notes: (F) In-class final exam
Exam Length: 3.5 hours
Course Category: Tax Law and Policy

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Required Books are in blue

  • Federal Income Tax - Code & Regulations - Selected Sections, 2023-2024
    Edition: 2023-2024
    Publisher: Wolters Kluwer - CCH
    e-Book Available: Unknown
    Price: $124.99
    Price Source: Follett
  • Federal Income Taxation
    Bankman, Shaviro, Stark, Scharff
    Edition: 19th ed. 2023
    Publisher: Wolters Kluwer - Aspen Casebook Series
    ISBN: 9781543838572
    e-Book Available: Unknown
    Copyright Date: To Be Determined
    Price: 313.00
    Price Source: Follett
  • Federal Income Taxation
    Chirelstein, Zelenak
    Edition: 15th ed. 2023
    Publisher: West Academic
    ISBN: 9781647083144
    e-Book Available: Unknown
    Copyright Date: To Be Determined
    Price: 54.00
    Price Source: Follett

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