Spring 2021 Course Schedule

Federal Personal Income Tax (LAW-647-001)
Benjamin Leff

Meets: 10:00 AM - 11:50 AM ( T, TH)

Enrolled: 41 / Limit: 50

Administrator Access


Notices

There are no notices at this time.

Description

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

The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check to determine if books are currently available for purchase online.

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

Syllabus

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