255.01 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.
Spring 2023
| Course Number | Course Credits | Evaluation Method | Instructor | ||
|---|---|---|---|---|---|
| 255.01 |
4
|
Final Exam
|
Richard L. Schmalbeck | ||
| Sakai site: https://sakai.duke.edu/portal/site/LAW-255-01-Sp23 | |||||
| Email list: LAW-255-01-Sp23@sakai.duke.edu | |||||
| Course | |
| Degree Requirements |
JD elective
LLM-LE (JD) elective
IntlLLM-SJD-EXC elective
IntlLLM Business Cert
IntlLLM NVE Cert
|
| Course Areas of Practice |
Administrative and Regulatory Law
Business and Corporate Law
Civil Litigation: Practice and Procedure
Innovation and Entrepreneurship
Law, Democracy, and Society
|