Course Federal Income Tax - Law 646
Instructor John A. Swain
Units 3 (Graded)
Recommended Courses:  

The course provides an introduction to federal income tax law and policy.  Students will become familiar with key federal income tax concepts such as gross income, personal and business deductions, depreciation, and capital gains.  They will also consider the policies underlying the income tax and various features of the Internal Revenue Code, such as the charitable contribution and home mortgage interest deductions.  The course also gives students the opportunity to develop skills in statutory interpretation.


Required:  Taxation of Individual Income, Burke and Friel, Tenth Edition (2012) or latest, LexisNexis, ISBN-13:  978-0-7698-4891-4.

Recommended:  A selected sections paperback for Federal income Tax from CCH, West, Foundation Press, or any other law school book publisher.  This will be discussed in greater detail the first day of class, and students may wait until after the semester begins to purchase a selected sections book.

Course Format


Written Assignments


Type of Exam

Limited open book final

Basis for grading


Additional Comments

Students unfamiliar with business and accounting concepts are encouraged to enroll.  One of the primary purposes of this course is to increase students' "financial literacy," and no business, accounting, or tax experience is presumed.

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