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Fall 2022
5459 Federal Income Tax - WELLS- 10779

Professor(s): Bret Wells (FACULTY)

Credits: 4

Course Areas: Taxation 

Time: 9:00a-10:30a  TWTH  Location: 210 

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 revised 6/27/22

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.


First Day Assignments:

Final Exam Schedule: 12/06 9am-1pm      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA:

Pass-Fail Student Election: Available

Course Materials (3/4/2022 2:59:38 PM)

Book(s) Required

Course Materials: (a) DANIEL L. SIMMONS, MARTIN J. MCMAHON, BRADLEY T. BORDEN, AND BRET WELLS, FEDERAL INCOME TAXATION (Foundation Press 8th ed. 2020) (ISBN: 9781647081164) (b) Wolters Kluwer / CCH Publications, “Federal Income Tax — Code & Regulations, Selected Sections,” 2022-2023 Edition (ISBN: 9780808057345).