Introduction to Federal Income Taxation

LAW JD 889

The income tax is a pervasive feature of life in the United States and lawyers encounter tax issues in virtually every field of practice. This course introduces students to the fundamental principles of the federal income tax, and its impact on a wide range of matters, including employment, tort claims, divorce, retirement, and especially business activities and investments of all types. Topics include: the concept of income, determination of gross income, allowance of deductions and the determination of taxable income, identification of the taxpayer, taxable periods and timing, the determination of gain or loss (including realization and recognition) from dealings in property, the concept of income tax basis, and the process of change in the tax law.

FALL 2023 Schedule

Section Instructor Location Schedule Notes
A1 Feld LAW 101 TR 10:45 am-12:00 pm Stamped Approval
A1 Feld F 10:30 am-11:45 am Stamped Approval

FALL 2023 Schedule

Section Instructor Location Schedule Notes
S1 Sims LAW 414 TR 9:00 am-10:25 am Stamped Approval
S1 Sims F 9:00 am-10:20 am Stamped Approval

SPRG 2024 Schedule

Section Instructor Location Schedule Notes
W1 Walker LAW 103 TRF 9:00 am-10:20 am Stamped Approval

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.