Spring 2024
Professor(s):
John Wilson (VISITING)
Credits: 4
Course Areas: Taxation
Time: 10:30a-12:00p MTW Location: 312
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. 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.
Quota=50
Prerequisites:
First Day Assignments:
Final Exam Schedule: 5/7/2024 9-1 312
This course will have:
Exam:
Paper:
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
Course Materials: (a) Textbook: Daniel L. Simmons, Martin J. McMahon, Bradley T. Borden, and Bret Wells, FEDERAL INCOME TAXATION (Foundation Press 8th ed. 2020) (ISBN: 9781647081164) (b) Code & Regulations: Wolters Kluwer / CCH Publications, “Federal Income Tax – Code & Regulations, Selected Sections,” 2023-2024 Edition (ISBN: 9780808059134)
