255.02 Federal Income Taxation

Syllabus

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.

Fall 2021

Course Number Course Credits Evaluation Method Instructor
255.02
Course Credits
Final Exam
Lawrence A. Zelenak
Sakai site: https://sakai.duke.edu/portal/site/LAW.255.02.F21
Email list: LAW.255.02.F21@sakai.duke.edu
Course
Degree Requirements
Course Requirements - JD
Course Requirements - JD-LLM-LE
Course Areas of Practice