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Fall 2021
5459 Federal Income Tax - WELLS- 11282

Professor(s): Bret Wells (FACULTY)

Credits: 4

Course Areas: Taxation 

Time: 9:00a-10:30a  TWTH  Location: 144  BLB

Course Outline: Federal Income taxation is a core course that is essential for students that want to practice business or commercial law. This course is designed (i) to introduce students to the basic doctrines of federal income tax law in the context of federal tax policy; (ii) to familiarize students with significant provisions of the Internal Revenue Code and United States Treasury regulations that govern personal income taxation, as well as judicial and administrative decisions interpreting the same; and (iii) to help students develop critical problem solving and issue identification skills in federal income tax law. Because tax issues can have a significant impact on a wide array of legal contracts and legal arrangement, it is important that practicing lawyers have the ability to identify tax issues in the course of their representation of clients.

Course Syllabus: Syllabus revised 7/6/21

Supplemental Reading Material

Course Notes:   Whether this course will be distance education, or will have a physical room assigned, and if so the extent to which the instructor might use the room during the semester, is not determined at the time when registration initially opens for this course.  You may see contrary indications in the UH systems where you actually register for the course.  In other words, this course might be distance education with no use of a physical classroom. It might be the “HyFlex” mode in which some Law Center courses used a physical room during 2020-21. As we get closer to the start of the term/semester for this course, this course note will be updated as decisions are determined. The instructors will be involved in those decisions, but decisions about modalities may not be invariant throughout the term/semester or between now and when the course starts.


First Day Assignments: Read Simmons casebook (pp. 3-59); Read Course Supplement (pp. 2-9).

Final Exam Schedule: 12/09 9am-1pm  240 TU2  211 TU2  

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election: Available

Course Materials (3/31/2021 3:34:58 PM)

Book(s) Required

Course Materials: TWO (2) REQUIRED: DANIEL L.SIMMONS, MARTIN J.MCMAHON, BRADLEY T.BORDEN, AND BRET WELLS, FEDERAL INCOME TAXATION (Foundation Press 8th ed. 2020) (ISBN:9781647081164); Wolters Kluwer/CCH Publications, “Federal Income Tax — Code & Regulations, Selected Sections,”2021-2022 Edition (ISBN:9780808056287). ONE (1) RECCOMENDED: Chirelstein & Zelenak, “Federal Income Taxation—A Law Student’s Guide to the Leading Cases and Concepts,” 14th Edition, Foundation Press (2018).