Course - Law


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A study of the fundamentals of the federal income taxation of individuals including the nature of gross income and the computation of adjusted gross income and taxable income; specific items of income, deductions and credits; gains and losses; nontaxable exchanges; income splitting; presented with an emphasis on statutory interpretation and policy considerations.


Klein & Bankman, Federal Income Taxation; Chirelstein, Federal Income Taxation; Internal Revenue Code & Regulations (selected sections).

Course Format

Lecture with class discussion

Written Assignments


Type of Exam

Multiple choice and short answer

Basis for grading

Final Exam

Additional Comments

This course is fundamental to your law school education.  All attorneys need to know something about the U.S. federal income tax system.  This course is designed as a survey course of federal income taxation of individuals.  We will cover most of the same topics that are covered in courses of 4 or 5 hours, but in less depth.  This course also emphasizes the structure and policy behind the federal income tax system in addition to its mechanics.    Take this course if you know that you want to pursue tax law in your career.  Take this course if you think you might be interested in pursuing a career in federal tax law, but are not sure.  Take this course if you are not interested in a career in tax - all lawyers need to understand the basics of federal taxation of individuals.  Finally, if you decide after having taken this course that you indeed want to pursue a career in federal income tax, this course satisfies the prerequisite for more advanced tax courses.

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