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Spring 2022
5459 Federal Income Tax - BUCKLES- 17066

Professor(s): Johnny Buckles (FACULTY)

Credits: 4

Course Areas: Taxation 

Time: 4:00p-6:00p  TTH  Location: 240  TUII

Course Outline: 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 skills in federal income tax law.

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration in November, there may be instruction mode changes to this course up through Jan. 5th, 2022, but notice of such changes will be sent to then-registered students. Instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid-term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.


First Day Assignments: Please read pages 1-28 of the required casebook for Tuesday and pages 28-58 of the required casebook for Thursday.

Final Exam Schedule: 05/12 4pm-8pm      

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 (10/22/2021 12:51:41 PM)

Book(s) Required

Course Materials: Book 1. Michael J. Graetz, Deborah H. Schenk, & Anne L. Alstott. Federal Income Taxation: Principles and Policies (8th ed. 2018). ISBN-13: 978-1640209978 Book 2. Daniel J. Lathrope. Selected Federal Taxation Statutes and Regulations (most recent ed., currently 2022). ISBN: 9781636592633