Federal Income Tax Syllabus

Federal Income Tax
Professor Lon Sobel
Southwestern Law School
Study Guide
Fall 2010
Copyright © 2010 by Lionel S. Sobel
SCALE – Federal Income Tax
SCALE – Federal Income Tax
Southwestern Law School
FEDERAL INCOME TAX
Syllabus, Course Requirements, and Grading Criteria
Professor Lon Sobel
SCALE II- Period 4
Fall 2010
PHONE: [phone] EMAIL: [e-mail] OFFICE: BW325
___________________________
I. COURSE MATERIALS
A. Required Text or Course Materials
The assigned readings are in a “Study Guide” written by Professor Sobel and in PRINCIPLES OF
FEDERAL INCOME TAXATION, 7TH EDITION, by Daniel Q. Posin and Donald T. Tobin (Thomson/West
2005). The “Study Guide” contains excerpts from the Internal Revenue Code and Regulations,
In choosing topics, we will take into account what is then new and newsworthy and what you and your classmates are interested in covering. I currently have in mind these possible topics: Tax treatment of:
- Retirement
- Deferred compensation
- Taxation of personal income earned abroad
Wed Nov 24 No class. Thanksgiving.
Thur Nov 25 No class. Thanksgiving.
Mon Nov 29
Tue Nov 30
Wed Dec 1
Selected topics (continued)
Thur Dec 2 Review and Distribution of Final Exam Questions
Mon Dec 6 Final Exam Answers Due (at Time To Be Announced)
Study Guide 1
Page 1.1
PART 1: PRINCIPLES OF FEDERAL INCOME TAXATION
INCOME
Introduction
Read (in Posin & Tobin)
Pages 1-8
Questions
We begin with a high-level overview of federal income tax – “the view from 40,000 feet,” so to speak. We’ll get down to ground level (and below) in classes to follow. But before we