255 Federal Income Taxation

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Course Areas of Practice
Evaluation Methods
  • Final Exam
Degree Requirements
Course Requirements - JD
Course Requirements - JD-LLM-LE
Course Requirements - LLMLE
Course Type
  • Lecture
Learning Outcomes
  • Knowledge and understanding of substantive and procedural law

Spring 2021

2021
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.01 4
  • Final Exam
Richard L. Schmalbeck MWTh 10:55 AM-12:20 PM

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Fall 2020

2020
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.02 4
  • Final Exam
Lawrence A. Zelenak MWTh 9:00 AM-10:15 AM

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

255.03 4
  • Final Exam
Lawrence A. Zelenak MWTh 2:00 PM-3:15 PM

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2020

2020
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.01 4
  • Final Exam
Richard L. Schmalbeck MWTh 11:00AM - 12:20PM 4045

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Fall 2019

2019
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.02 4
  • Final Exam
Lawrence A. Zelenak MWTh 9:00-10:15 AM 4045

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2019

2019
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.01 4
  • Final Exam
Richard L. Schmalbeck MWTh 11:00-12:15 PM 4045

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Fall 2018

2018
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.01 4
  • Final Exam
Richard L. Schmalbeck MWTh 2:00-3:15 PM 4045

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

255.02 4
  • Final Exam
Lawrence A. Zelenak MWTh 9:00-10:15 AM 4042

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2018

2018
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.01 4
  • Final Exam
Richard L. Schmalbeck MWTh 11:00-12:15 PM 3037

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Fall 2017

2017
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.02 4
  • Scheduled in-class examination
Lawrence A. Zelenak MWTh 9:00-10:15 AM 4047

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2017

2017
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.02 4
  • Scheduled in-class examination
Richard L. Schmalbeck MWTh 11:00-12:15 PM 4045

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Fall 2016

2016
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.02 4
  • Variable by section
Lawrence A. Zelenak MWTh 11:00-12:15 PM 3041

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

Spring 2016

2016
Course Number Course Credits Evaluation Method Instructor Meeting Days/Times Room

255.02 4 Richard L. Schmalbeck MWTh 11:00-12:15 PM 4000

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax.

Pre/Co-requisites
None
Enrollment Restrictions
None

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.