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.

Course Areas of Practice
Administrative and Regulatory Law
Business and Corporate Law
Civil Litigation: Practice and Procedure
Innovation and Entrepreneurship
Law, Democracy, and Society
Evaluation Methods
Final Exam
Degree Requirements
JD elective
LLM-LE (JD) elective
IntlLLM/SJD/EXC elective
IntlLLM Business Cert
LLMLE (1 yr) elective
Course Type
Lecture
Learning Outcomes
Knowledge and understanding of substantive and procedural law
2021
Spring 2021
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.01 4
  • Final Exam
 Richard L. Schmalbeck MWTh 10:55 AM-12:20 PM

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
2020
Fall 2020
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.02 4
  • Final Exam
 Lawrence A. Zelenak MWTh 9:00 AM-10:15 AM

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None

255.03 4
  • Final Exam
 Lawrence A. Zelenak MWTh 2:00 PM-3:15 PM

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
Spring 2020
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.01 4
  • Final Exam
 Richard L. Schmalbeck MWTh 11:00AM - 12:20PM 4045

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
2019
Fall 2019
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.02 4
  • Final Exam
 Lawrence A. Zelenak MWTh 9:00-10:15 AM 4045

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
Spring 2019
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.01 4
  • Final Exam
 Richard L. Schmalbeck MWTh 11:00-12:15 PM 4045

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
2018
Fall 2018
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.01 4
  • Final Exam
 Richard L. Schmalbeck MWTh 2:00-3:15 PM 4045

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None

255.02 4
  • Final Exam
 Lawrence A. Zelenak MWTh 9:00-10:15 AM 4042

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
Spring 2018
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.01 4
  • Final Exam
 Richard L. Schmalbeck MWTh 11:00-12:15 PM 3037

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
2017
Fall 2017
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.02 4
  • Scheduled in-class examination
 Lawrence A. Zelenak MWTh 9:00-10:15 AM 4047

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
Spring 2017
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.02 4
  • Scheduled in-class examination
 Richard L. Schmalbeck MWTh 11:00-12:15 PM 4045

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
2016
Fall 2016
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.02 4
  • Variable by section
 Lawrence A. Zelenak MWTh 11:00-12:15 PM 3041

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
None
Spring 2016
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

255.02 4 Richard L. Schmalbeck MWTh 11:00-12:15 PM 4000

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 Requirements
Pre/Co-requisites
None
Enrollment Restrictions
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.