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: 22152
- Spring '26
- 3
-
Asynchronous (no scheduled meeting times)
N/A
-
Donald Tobin
- 13 openings. (Limit 60).
-
596f
-
Samuel A. Donaldson, Donald B. Tobin, Rebecca N. Morrow, Federal Income Tax: A Contemporary Approach, 4th Edition , West , Print or online, 1/16/2024
ISBN: 13-9781647085766
Students may use on online copy of the book. For the final exam, students will be using exam software and will not be able to access the internet. You will need to download a copy of the book to your computer
Recommended/Optional: Steven A. Bank, Kirk J Stark, Selected Sections Federal Income Tax, Code and Regulations , West , Print or electronic 2025
ISBN: 9798895453681
You may use ANY statutory supplement or may search for statutes online. The supplement is better because it edits the statutes for the important parts. If you purchase the online version or use the internet you will need to download selected statutes.