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Fall 2020
5459 Federal Income Tax - WELLS- 11942

Professor(s): Bret Wells (FACULTY)

Credits: 4

Course Areas: Taxation 

Time: 9:00a-10:30a  TWTH  Location: 144  TUII

Course Outline: Federal Income taxation is a core course that is essential for students that want to practice business or commercial law. This course is designed (i) to introduce students to the basic doctrines of federal income tax law in the context of federal tax policy; (ii) to familiarize students with significant provisions of the Internal Revenue Code and United States Treasury regulations that govern personal income taxation, as well as judicial and administrative decisions interpreting the same; and (iii) to help students develop critical problem solving and issue identification skills in federal income tax law. Because tax issues can have a significant impact on a wide array of legal contracts and legal arrangement, it is important that practicing lawyers have the ability to identify tax issues in the course of their representation of clients.

Course Syllabus: Syllabus

Course Notes: DistanceEd  The instructor for this course has expressed a preference to operate the course as distance education. This means no physical classroom is assigned for this course. This also most likely means synchronous internet videoconferencing class sessions during the day(s) and time(s) when the course is scheduled to meet. However, other, more flexible modalities are possible, such as not using some of the scheduled class sessions to meet but instead supplementing with asynchronous distance education techniques. More details should be made available from the instructor via their syllabus or via other means as the start of the semester nears.


First Day Assignments:

Final Exam Schedule: 12/15 9am - 1pm      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election: Available

Course Materials (4/24/2020 3:46:17 PM)

Book(s) Required

Course Materials: 2 required titles: Graetz & Schenk, “Federal Income Taxation — Principles and Policy,” 8th Edition, Foundation Press (2018) (ISBN: 9781640206809); Wolters Kluwer/CCH Publications, “Federal Income Tax — Code & Regulations, Selected Sections,” 2020-2021 Edition (ISBN:9780808054610). RECOMMENDED TITLE: Chirelstein & Zelenak, “Federal Income Taxation—A Law Student’s Guide to the Leading Cases and Concepts,” 14th Edition, Foundation Press (2018).