The University of Texas at Austin   School of Law

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Fall 2010 - Federal Income Tax

Rosenzweig, Adam H

Course ID: 454J  Unique # 28421  Credit Hours: 4
Meeting DaysTimesLocation
   Monday 9:13 am - 10:20 am TNH 3.124
   Tuesday 9:13 am - 10:20 am TNH 3.124
   Wednesday 9:13 am - 10:20 am TNH 3.124
Exam Type   Date   Time      Name Range   Room  
  Final Monday, December 13    8:30 am          A-Z
Registration Information
This course is restricted to upper division students only.

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.

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