The University of Texas at Austin   School of Law

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Fall 2010 - Federal Income Tax

Rosenzweig, Adam H

Credit Hours: 4  Course ID: 454J  Unique # 28421

Meeting Day(s)TimeLocation
MTW9:13 - 10:20 amTNH 3.124
Exam Type  Date Time      Name Range Regular Room Extegrity Room
Final Monday, December 13 8:30 am - A-Z
2.140
2.140
Registration Information
This course is restricted to upper division students only.

Description
This four unit course is a survey of the federal income taxation of individuals, with consideration of the scope and nature of gross income, exclusions from the tax base, timing considerations (including time value of money and the role of debt), defining the proper taxpayer, deductions, anti-tax shelter limitations, credits and tax rates (including AMT).  The instructor emphasizes statutory interpretation and tax policy, including economic and distributive effects of the tax laws.  The course will be taught from a casebook and assigned supplemental materials through a combination of the case and problem methods.  Students will work extensively with the Internal Revenue Code and Treasury Regulations.  The course grade will be based on an in-classroom final examination, which will consist primarily of short essay questions, and class participation.  The final will be open book.  4 units.

Related Course Areas
Tax