Federal Personal Income Tax (LAW-647-001)
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This class is a general introduction to the law of U.S. federal income taxation, but serves as a general introduction to the law of taxation. It is appropriate for all students. Topics covered include: definition of income, taxation of income from labor and capital, deductions, credits, capital gains, abuse of the tax system, and treatment of families, among others.
Textbooks and Other Materials
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Required Text: Casebook (“CB”): Michael J. Graetz and Deborah Schenk, FEDERAL INCOME TAXATION: PRINCIPLES AND POLICIES (Foundation Press 8th Edition). You MUST use this edition of the CB; you may not use a prior edition.
Recommended Texts: You must have access to the Internal Revenue Code and Treasury Regulations, either online or in a compilation. Because of the changes to the Tax Code made in 2017, you must have an up-to-date version of the Code (including using online sources).
Recommended Compilation: Steven A. Bank and Kirk J. Stark, SELECTED SECTIONS: FEDERAL INCOME TAX CODE AND REGULATIONS (Foundation Press 2018-19).
Online: Code: http://www4.cornell.edu/uscode/26; Regulations: http://www.gpoaccess.gov/cfr/retrieve.html (Treasury Regulations are Title 26).
Recommended Mini-treatise (completely optional): Marvin A. Chirelstein and Lawrence Zelenak, FEDERAL INCOME TAXATION (Foundation Press 14th 2018).
First Class Readings
CB 1-4, 13-28 (introduction, current taxes, terminology);
CB 59-62, 64-67, 72-76 (administration of the tax laws
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