University of Miami School of Law CourseLink Course Description - Online System
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Spring 2021

Course Description
Tax is so pervasive that you risk malpractice if you skip it. Moreover, basic Federal Income Tax I is more an English than a math course. This course introduces the basic concepts of, and helps students learn to solve problems with, the federal tax code and regulations. Subjects include: whether, to whom, and when income is subject to taxation; capital recovery; business deductions; and capital gains. The course is not designed for students with a strong tax background, assumes no business or accounting knowledge, and has two fundamental purposes: first, to teach basic tax avoidance strategies; and second, to help students learn to use statutory materials to solve legal problems.

Course Schedule
Dates Day Time Room
01-25-2021 - 04-27-2021   MW  10:10 AM-11:50 AM DL

Course Frequency
This course is usually offered every semester

Course Information

Credits: 4
Pass/Fail Option: Yes
Grading: Graded
Method of Evaluation: Final examination. Grade curve generally adjusted to fit entering grade profile of class so students are neither advantaged nor disadvantaged by presence of other students.
Graduation Requirements Fulfilled By Course:
Special Attributes: None
Course Delivery:
Online (synchronous and asynchronous)
Special Restrictions: blended asynch/synch (3 hours asynch, 1 hour synch)
Law Track(s):
Business & Taxation - Basic
Entertainment, Music, & Sports - Related
Government & Regulation - Related
Bar Subject(s): None
Business Compliance and Sustainability (Area of Focus)   More information
Business Compliance and Sustainability (Concentration)   More information
The Business of Innovation, Law and Technology: BILT (Concentration)   More information
Social Justice & Public Interest (Area of Focus)   More information
Social Justice & Public Interest (Concentration)   More information
Course Book(s):
Textbook Required:
  • Textbook Name: CCH Federal Income Tax Code & Regulations Selected Sections
    Textbook Type: Paperback
    Requirement: Recommended
    Author: Dickinson
    Publisher: CCH-Wolters Kluwer
    Edition: 2020 - 2021
    ISBN: 9780808054610
  • Textbook Name: Federal Income Taxation: Concepts and Insights
    Textbook Type: Paperback
    Requirement: Recommended
    Author: Chirelstein
    Publisher: Foundation Press
    Edition: 14th edition
    ISBN: 9781640208247
  • Textbook Name: Fundamentals of Federal Income Taxation Cases and Materials
    Textbook Type: Hardcover
    Requirement: Required
    Author: Freeland, Lathrope and Stephen
    Publisher: Foundation Press
    Edition: 19th edition
    ISBN: 9781640208520
First Class Assignment(s):
  • Assignment: Required: FREELAND, FUNDAMENTALS OF FEDERAL INCOME TAXATION (latest ed.) (“text” or simply “T”) and access to the Internal Revenue Code and Regulations, which can be found online. (I will use CCH, FEDERAL INCOME TAX CODE & REGULATIONS--SELECTED SECTIONS (Dickinson, ed.) (latest ed.) (statutory supplement or simply “S”) in class and it will control the final examination.) The slide sets may be keyed to an earlier rather than the most recent edition, but I will use the most recent in class. I strongly recommend CHIRELSTEIN, FEDERAL INCOME TAXATION (latest ed.), by Foundation Press. You may want to peruse Chirelstein's contents (approx. ix-xiii). And while I am providing an overview in the first class, you may find it useful to read as much of Chirelstein as may be easy for you. I will shortly open the Blackboard Learning Management System for the course, and thereafter open successive modules. The assignments are keyed to the dates found on the “Syllabus+” tab, FT GENERAL COURSE ROADMAP…, for example, 1 25 (first day of class), 1 27 (second day), and so forth. I am working on 2 1 and will open it and other dates as I complete them. Note that all the slides I will use in the course are reproduced under “FT Course Slides…,” and all the cases under “FT Case summaries…”

    TWEN/Blackboard/Course Webpage Link:
    With Blackboard, there is no link, students simply log on to Blackboard and they will see their courses.

    Additional Information:
    I have not yet opened Blackboard for this course, but will do so within the next few days. TR



Contact Information:
Phone: (305)284-2495
Office: G286