Federal Taxation 1
A study of federal personal income tax, with an introduction to business and corporate income tax and federal tax procedure. Emphasis is placed on developing the student's ability to exam and understand statutory, judicial, and administrative tax law and to apply the law in solving specific problems.
 Hours4.0 Credit, 4.0 Lecture, 0.0 Lab
 PrerequisitesFirst-year law courses.
Course Outcomes: 

Basic Principles

Understand the basic doctrines, legal structure, and policies that underly the federal income tax.

Positive Law

Have a deeper understanding of how statutory law, administrative regulations and judicial decisions are integrated to produce the positive law of the modern administrative state.


Understand the principal differences between income taxation, consumption taxation and wealth taxation.

Income Tax Planning

Be able to do simple income tax planning, including selecting among transactional alternatives and structuring transactions to achieve a client’s tax objectives.

Critical Thinking & Analysis

Have improved his or her critical thinking and case analysis skills.

Policy Analysis

Be able to use tools of policy analysis to critique various features of income tax law.

Legal Arguments

Have a deeper understanding of how to structure legal arguments to achieve client objectives.

Gospel Values

Have a deeper understanding of how to integrate personal Gospel values with his/her role as a legal adviser.

Improved Understanding

Have improved skills for understanding complex statutory and administrative materials.