Law Schedule of Classes

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

Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.

259A sec. 001 - Income Tax I (Spring 2024)

Instructor: Dhammika Dharmapala  
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Units: 4
Grading Designation: Graded
Mode of Instruction: In-Person


MTuW 10:00 AM - 11:10 AM
Location: Law 170
From January 08, 2024
To April 23, 2024

Course Start: January 08, 2024
Course End: April 23, 2024
Class Number: 33076

Enrollment info:
Enrolled: 20
Waitlisted: 0
Enroll Limit: 41
As of: 06/17 01:46 PM

Income Tax I provides an introduction to the federal income taxation of individuals. (More advanced courses focus on corporations, partnerships, international businesses and investment, and tax policy.) Topics covered in this course include (but are not limited to) the following: the concept of income and what constitutes income; deductions; the tax treatment of gains and losses; the concept of basis; the tax treatment of transactions involving debt; the realization doctrine and the timing of taxation; the tax treatment of charitable contributions and of nonprofit entities; tax shelters; the concept of a capital asset. The class uses a combination of lectures, class discussion, and problems. Its focus is on the application of the Internal Revenue Code, Treasury Regulations, cases, and other sources of tax law. Policy issues underlying the tax law will also be analyzed. The class has no prerequisites. It requires no familiarity with economics or accounting. No mathematical skills are needed beyond basic arithmetic. There will be a final in-class, open-book exam.

Exam Notes: (F) In-class final exam
Exam Length: 2 hours
Course Category: Tax Law and Policy

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Required Books are in blue

  • Federal Income Tax: Code and Regulations--Selected Sections (2023-2024)
    J Peroni Robert
    ISBN: 9780808059134
    e-Book Available: unknown
    Price: To Be Determined
  • Federal Income Taxation
    Joseph Bankman, Daniel N. Shaviro, Kirk J. Stark, Erin A. Scharff
    Publisher: Aspen Publishing
    ISBN: 9781543838589
    e-Book Available: unknown
    Copyright Date: To Be Determined
    Price: To Be Determined

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