Prerequisite: None

Exam Type: Please refer to the Fall 2020 Tentative Exam Schedule

This course focuses on the U.S. federal income tax and the policy considerations that inform the design of the tax, which has become an important governmental tool for influencing many aspects of modern American life. The course accordingly examines not only the concept of taxable income, but also how the federal government uses the tax to influence the behavior of taxpayers across the income spectrum. A principal goal of this course is also to teach students to analyze and apply a complex federal statute.

Unless waived by the instructor, Taxation is generally a pre-requisite for J.D. students in the advanced tax courses.

Textbook(s):
REQUIRED
Graetz, Schenk & Alstott
Federal Income Taxation
8th edition, 2018
ISBN 9781640206809

Foundation Press

Federal Income Tax: Code and Regulations–Selected Sections (2020-2021)
ISBN 9780808054610
Wolters Kluwer