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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JD elective
LLM-LE (JD) elective
IntlLLM NVE Cert
IntlLLM-SJD-EXC elective
IntlLLM Business Cert
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Sample Syllabi |
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Spring 2026
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 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 |
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Fall 2025
| 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 |
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Spring 2025
| 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. Degree RequirementsPre/Co-requisitesNone |
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Fall 2024
| 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 |
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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 |
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Fall 2023
| 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. Syllabus: 255-02-Fall2023-syllabus.pdf55.64 KB Degree RequirementsPre/Co-requisitesNone |
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Spring 2023
| 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 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 |
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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 |
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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 |
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Fall 2021
| 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 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 |
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Spring 2021
| 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 |
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Fall 2020
| 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 |
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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 |
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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 |
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Fall 2019
| 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 |
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Spring 2019
| 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 |
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Fall 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 |
|||||
| 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 |
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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 |
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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 |
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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 |
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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 |
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