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Fall 2023

5459 Federal Income Tax - WILSON- 10740

Professor(s): John  Wilson (VISITING)

Credits: 4

Course Areas: Taxation 

Time: 2:30p-4:00p  TWTH  Location: 102A 

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 opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, 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:

Final Exam Schedule: 12/12/20232-6pm  102A    

This course will have:
Exam: Yes

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: No

Pass-Fail Student Election: Available

Course Materials

Book(s) Required

Readings / Required Materials. Students will generally be expected to have read—and
be prepared to discuss—the assigned readings for each class. The assigned readings will consist
primarily of pages or sections from the following required materials:
(a) Textbook: Daniel L. Simmons, Martin J. McMahon, Bradley T. Borden, and Bret
Wells, FEDERAL I NCOME TAXATION (Foundation Press 8 th ed. 2020) (ISBN: 9781647081164)
(b) Code & Regulations: Wolters Kluwer / CCH Publications, “Federal Income Tax
– Code & Regulations, Selected Sections,” 2023-2024 Edition (ISBN: 9780808059134).
I will occasionally assign other materials (academic or news articles, cases, rulings, etc.) as a
supplement to, or in place of, the Textbook and Code & Regulations. Any such materials which
will be distributed electronically via [Canvas].