Taxation: Federal Income Tax
Instructor: Professor Rebecca Rosenberg
Class Hours: Tuesday, Wed., & Thursday: 8:30am-9:30am
Bankman, Shaviro, Stark, and Kleinbard, Federal Income Taxation, 17th Edition (or 18th, if published in time for fall), Wolters Kluwer, ISBN 978-1-4548-7102-6
CCH's Federal Income Tax: Code and Regulations--Selected Sections
Note: The assigned reading includes portions of the Internal Revenue Code of 1986 (the “Code”) and the accompanying Treasury Regulations (“Treas. Reg.”). You can use the hard copy volume of Code and Treas. Reg. sections listed above under “optional,” or you can use another printed version of the Code and Treas. Reg.’s, or you can obtain the Code and Treas. Reg. sections online for free – just do an online search for the section number and either “Internal Revenue Code” or “Treasury Regulation.”
In other words, the assigned reading of the Code and Treas. Reg. sections is mandatory. But you can choose where to get those sections, e.g. by using the hard copy or by getting them online or elsewhere.
Assignment for the first class:
(Code = Internal Revenue Code of 1986, 26 U.S.C., and Treas. Reg. = Treasury Regulations)
Code section 61
Treas. Reg. 1.61-1(a) (general rule)
U.S. Constitution: Art. 1, section 8 (up to the first semicolon) and section 9 (fourth sentence).
National Federation of Independent Business v. Sebelius, 567 U.S. 519 (2012) (just the parts about taxing authority and “direct” tax)