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: 97698

  • Fall '23
  • 3
  • 460
  • Tues: 12:00-12:55
    Thurs: 10:55-12:55


  • Daniel Goldberg

  • 35 openings. (Limit 60). Second Year Day Preference
  • 596b

  • Federal Income Taxation, Principles and Policies, 9th

    ISBN: 9781636597973 Print edition (preferred) or online subscription

    Federal Income Taxation, 15th (Concepts and Insights Series)

    ISBN: 9781647083144 Print edition (preferred) or online subscription

    Selected Sections Federal Income Tax Code and Regulations, 2023-2024

    ISBN: 9798887860237 Print edition (preferred) or online subscription

CRN: 27348

  • Spring '24
  • 3
  • 205
  • Wed: 6:30-9:35


  • Donald Tobin

  • 19 openings. (Limit 55). Upper Class, Second Year, First Year Preference
  • 596f

  • Federal Income Tax, A Contemporary Approach, 4th Edition

    ISBN: 9781647085766 Print edition (preferred) or online subscription

    This is a new edition. It will be out in Spring 2024. A free electronic version will be available for the first two weeks of class.