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
In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school.
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Spring 2025
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.01 | 4 |
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Shu-yi Oei | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Degree RequirementsPre/Co-requisitesNone |
Fall 2024
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.02 | 4 |
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Lawrence A. Zelenak | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Degree RequirementsPre/Co-requisitesNone |
Spring 2024
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.01 | 4 |
|
Shu-yi Oei | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Syllabus: 255-01-Spring2024-syllabus.docx39.17 KB Degree RequirementsPre/Co-requisitesNone |
Fall 2023
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.02 | 4 |
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Lawrence A. Zelenak | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Syllabus: 255-02-Fall2023-syllabus.pdf55.64 KB Degree RequirementsPre/Co-requisitesNone |
Spring 2023
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.01 | 4 |
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Richard L. Schmalbeck | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Degree RequirementsPre/Co-requisitesNone |
Fall 2022
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.02 | 4 |
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Lawrence A. Zelenak | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Degree RequirementsPre/Co-requisitesNone |
Spring 2022
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.01 | 4 |
|
Richard L. Schmalbeck | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Degree RequirementsPre/Co-requisitesNone |
Fall 2021
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.02 | 4 |
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Lawrence A. Zelenak | ||
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 In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar. For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school. Syllabus: 255.02.Fall2021-syllabus.pdf55.36 KB Degree RequirementsPre/Co-requisitesNone |
Spring 2021
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.01 | 4 |
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Richard L. Schmalbeck | ||
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. Degree RequirementsPre/Co-requisitesNone |
Fall 2020
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.02 | 4 |
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Lawrence A. Zelenak | ||
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. Degree RequirementsPre/Co-requisitesNone |
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255.03 | 4 |
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Lawrence A. Zelenak | ||
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. Degree RequirementsPre/Co-requisitesNone |
Spring 2020
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.01 | 4 |
|
Richard L. Schmalbeck | ||
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. Degree RequirementsPre/Co-requisitesNone |
Fall 2019
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.02 | 4 |
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Lawrence A. Zelenak | ||
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. Degree RequirementsPre/Co-requisitesNone |
Spring 2019
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.01 | 4 |
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Richard L. Schmalbeck | ||
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. Degree RequirementsPre/Co-requisitesNone |
Fall 2018
Course Number | Course Credits | Evaluation Method | Instructor | ||
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255.01 | 4 |
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Richard L. Schmalbeck | ||
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. Degree RequirementsPre/Co-requisitesNone |
|||||
255.02 | 4 |
|
Lawrence A. Zelenak | ||
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. Degree RequirementsPre/Co-requisitesNone |
Spring 2018
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.01 | 4 |
|
Richard L. Schmalbeck | ||
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. Degree RequirementsPre/Co-requisitesNone |
Fall 2017
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.02 | 4 |
|
Lawrence A. Zelenak | ||
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. Degree RequirementsPre/Co-requisitesNone |
Spring 2017
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.02 | 4 |
|
Richard L. Schmalbeck | ||
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. Degree RequirementsPre/Co-requisitesNone |
Fall 2016
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.02 | 4 |
|
Lawrence A. Zelenak | ||
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-requisitesNone |
Spring 2016
Course Number | Course Credits | Evaluation Method | Instructor | ||
---|---|---|---|---|---|
255.02 | 4 | Richard L. Schmalbeck | |||
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-requisitesNone |