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.

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

Spring 2025

2025
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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.

Pre/Co-requisites
None

Fall 2024

2024
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Final Exam
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.

Pre/Co-requisites
None

Spring 2024

2024
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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

Pre/Co-requisites
None

Fall 2023

2023
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Final Exam
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

Pre/Co-requisites
None

Spring 2023

2023
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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.

Pre/Co-requisites
None

Fall 2022

2022
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Final Exam
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.

Pre/Co-requisites
None

Spring 2022

2022
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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.

Pre/Co-requisites
None

Fall 2021

2021
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Final Exam
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

Pre/Co-requisites
None

Spring 2021

2021
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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-requisites
None

Fall 2020

2020
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Final Exam
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-requisites
None

255.03 4
  • Final Exam
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-requisites
None

Spring 2020

2020
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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-requisites
None

Fall 2019

2019
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Final Exam
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-requisites
None

Spring 2019

2019
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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-requisites
None

Fall 2018

2018
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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-requisites
None

255.02 4
  • Final Exam
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-requisites
None

Spring 2018

2018
Course Number Course Credits Evaluation Method Instructor

255.01 4
  • Final Exam
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-requisites
None

Fall 2017

2017
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Scheduled in-class examination
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-requisites
None

Spring 2017

2017
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Scheduled in-class examination
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-requisites
None

Fall 2016

2016
Course Number Course Credits Evaluation Method Instructor

255.02 4
  • Variable by section
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-requisites
None

Spring 2016

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-requisites
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.