Federal Income Tax

Section 1, Spring 22

Schedule Information

Enrollment: 36/70
Credits: 3
Day Time Room Start Date End Date
  • MTR
  • 1300-1400
  • WB154
01/24/2022 04/28/2022

Course Description

This course is the introduction to federal taxation in general, and income tax in particular. It will concentrate on the provisions that apply to all taxpayers, with particular concern for the taxation of individuals. The course is intended to provide grounding in such fundamental areas as the concept of income, income exclusions and exemptions, non-business deductions, deductions for business expenses, basic tax accounting, assignment of income, and capital gains and losses. Further particular attention will be paid to the processes for creating law and determining of liability in the tax area, the role of the Treasury and the taxpayer in the making of tax law and formulation of policy, and the significance of the income tax in government and business. Because of the importance of federal taxes, and the role of lawyers in the tax system, it is recommended that every student take the basic course at some time during his or her law school career. The course is a prerequisite to all further tax courses including Corporate Tax, Partnership Taxation, and International Taxation.

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): Flex
Description: Flex exam at end of semester.

Written Work Product
Written Work Product: None

Other Work

Other Course Details
Prerequisites: None Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: No
First Day Attendance Required: No
Course Resources: To be announced.
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*If “Yes,” then students are required to submit a substantial research paper in this course, which means students do not need to submit any form to SRO for this paper to meet their upper-level writing requirement. If “No,” then students must submit a “special request” e-form to SRO (available via LawWeb) no later than five weeks after the start of the term for a paper in this class to be counted toward the upper-level writing requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

Schedule No.
122217393
Law No.
LAW6106
Modified Type
Lecture
Cross Listed: No
Cross-Listed Course Mnemonic:
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens: Friday, April 15, 12:01 AM
Evaluation Portal Via LawWeb Closes: Sunday, May 01, 11:59 PM
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