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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:  

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: Federal Income Tax has not been tested in recent years. However, on rare occasions Federal Income Tax can appear in the Texas Essay section as a cross over topic.  

Prerequisites:  

First Day Assignments:

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

This course will have:
Exam:
Paper:

Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election:

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).