Federal Income Tax

Section 2, Spring 23

Schedule Information

Enrollment: 43/70
Credits: 3
Days* Time Room Start Date End Date
  • MW
  • 1130-1250
  • WB102
01/23/2023 04/26/2023
*“R” means Thursday

Course Description

This course offers an introduction to the basic legal principles and underlying policies of the federal personal income tax. It aims to provide grounding in such fundamental areas as the concept of income, income exclusions and exemptions, deductions for business expenses, “personal” deductions, basic tax accounting, the assignment of income, and capital gains and losses. We will consider both how to read a complex statute, and how decades of judge-made interpretative rules have shaped (or misshaped) contemporary doctrine and practice. In addition, we will touch on the income tax’s broader public and economic significance, along with the policy issues raised by its incentive and distributional effects. Due to the importance of the federal income tax, and of lawyers’ role 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:
Final Type (if any): Flex
Description: Flex exam at end of semester.

Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: None Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
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.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens: Friday, April 21, 12:01 AM
Evaluation Portal Via LawWeb Closes: Sunday, April 30, 11:59 PM