At the top of this page, you will find links to the reading list and syllabus for the course.

For your information, I have included below a general description of the course, the course meeting time and place, the attendance policy, my office hours, the grading policy for the course, and information for students needing special accommodations.

Course Description

This course will introduce the basic concepts found in the Internal Revenue Code, as interpreted by the Internal Revenue Service and the courts.  We will explore the concept of “income,” and specifically consider the difference between ordinary income and capital gain, the timing of income inclusion, and the determination of a taxpayer’s basis in property (which relates to the calculation of income).  We will also explore exclusions and deductions that may reduce a taxpayer’s income.  During the course of the semester, we will periodically focus on the manner in which tax laws are enacted and interpreted in an effort to prepare students for researching and resolving federal income tax issues in practice.

Course Meeting Time and Place

The course will meet on Mondays, Tuesdays, and Wednesdays from 9:00-10:15 a.m. in Room 109.

Attendance Policy

Regular and punctual attendance at class is required.  Regular attendance is defined as attendance and preparation at not less than 80% of the classes for the semester.  Failure to satisfy this requirement will result in the student being certified out of the course with a grade of “U” (Unsatisfactory).

Office Hours

My office hours are on Thursdays from 10 a.m. until 12 noon.  My office is located in Room 305 of the Barco Law Building (on the 3rd floor, in the library).  You may also make an appointment to see me at another time (my telephone number is 412-648-1244), or you can just drop by my office to see if I am available.  You can also e-mail me any questions that you may have.

Grading Policy

Your grade for the class will be based on a single final examination at the end of the semester. 

Special Accommodations

If you have a disability for which you are or may be requesting an accommodation, you are encouraged to contact both the Associate Dean of Students and Disability Resources and Services, 216 William Pitt Union (412) 648-7890/(412) 383-7355 (TTY), as early as possible in the term. DRS will verify your disability and determine reasonable accommodations for the course. The Associate Dean of Students will oversee the implementation of accommodations.