| Course Details |
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| Instructor(s): Bradford |
| Time and Room Number: | Refer to the Class Schedule |
Course Description: Overview of statutes, regulations, and cases relating to federal income taxation with particular emphasis on fundamental principles and provisions relevant to the practice of various legal specialties involving acquisitions, ownership, sales, exchanges and donative transfers of property, debtor/creditor and bankruptcy problems, divorce and civil litigation. |
Assignments & Notices: For the first day of class, please read Chapter 1 in the casebook. Then read IRC Sec. 61, followed by Reg. Secs. 1.61-1; 1.61-2(a)(1); 1.61-2(d)(1); 1.61-2(d)(2)(i); 1.61-14(a). Read pages 24-35 and 39-45. Jot down answers to the following problems on page 21-22: 1(a), (b), (g) and problem 2.An e-mail will be sent to students in the class identifying the students who will be explaining the assigned cases.
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Required Texts for this class: Burke and Friel, Taxation of Individual Income. LexisNexis, 2007 ISBN: 9781422417522Hudson and Lind, Black Letter Outline on Federal Income Taxation. 10th ed, 2007. ISBN-13: 9780314180568 Lathrope, Selected Federal Taxation Statutes & Regulations, with Motro Tax Map. 2009 ed. (2008) ISBN-13: 9780314190734
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Class Announcements: Sunday - May 17: A syllabus with all assignments for the semester can be downloaded by clicking on the link above. |
Last Updated: 05-18-2009
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