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Income Taxation

Course Description

Students learn the fundamentals of federal income taxation, with emphasis on the ways in which the tax law develops through the interaction of congressional policy, administrative interpretation and judicial decision. After a brief examination of federal tax policy, the course covers such basic concepts as the nature of income, deductions, accounting for the taxable year and capital gains. This is a basic course designed to provide students with the tax background that they will need in any legal field. It is a prerequisite for advanced tax courses and some advanced business law courses.

Current and Previous Instructors

Key to Codes in Course Descriptions

P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course

Currently Scheduled Sections

CRN: 22183

  • Spring '25
  • 3
  • Wed: 6:30-9:35

    Evening

  • Donald Tobin

  • 10 openings. (Limit 50). Upper Class, Second Year, First Year Preference

  • 596f

  • Samuel A. Donaldson, Donald B. Tobin, Rebecca N. Morrow, Federal Income Tax: A Contemporary Approach, Fourth Edition , West , 2024

    ISBN: 978-1-64708-576-6

    Students may use electronic or print version. The exam software does not allow you to use the internet so you will only be able to access a downloaded copy for the final exam. You will not be able to access and internet version of the electronic copy.

    Any income tax code supplement post 2022

    You will need a code and regs supplement for the class. You may use any version that is post 2022. I use Selected Federal Taxation, Statutes and Regulations by West.

CRN: 92323

  • Fall '25
  • 3
  • Tues: 10:25-11:50
    Thurs: 10:25-11:50

    Day

  • Andrew Blair-Stanek

  • 25 openings. (Limit 50). Second Year Day Preference

CRN: 22152

  • Spring '26
  • 3
  • TBA

    Evening

  • Donald Tobin

  • Enrollment Limit: 50