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FEDERAL INCOME TAX SYLLABUS

FEDERAL INCOME TAX SYLLABUS - FEDERAL INCOME TAX SYLLABUS...

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1FEDERAL INCOME TAX SYLLABUS – PROFESSOR ENGLER (Fall 2006) I. Office Hours (Office # 505): Monday 11:00- 12:00; Wednesday 12:00-1:00. Contact info: 212-790-0217; [email protected] mailto:[email protected] (E-mail preferred). II. Class Schedule. Mondays 10:00-10:50, Wednesdays 10:00-11:50 and Thursdays 11:00-11:50. We also meet on Tuesday Nov. 21 which is a legislative Thursday. Also note that we meet from 10:00-10:50 on Thursday Dec. 7 as it is a legislative Monday. III. Required Texts: (i) Federal Income Taxation (14 th ed. 2006) by Klein, Bankman and Shaviro (KB&S); and (ii) CCH Federal Income Tax Code and Regulations -Selected Sections, 2006-2007 Edition. Highly recommended: Marvin A. Chirelstein, Federal Income Taxation (10 th ed.). IV. Class Participation/Seminar System – I will use a “seminar” system to help orchestrate class participation. I have divided the class into 6 seminar groups of about 20 people each, based on the first letter(s) of your last names. I have assigned each group different “on-call” days. On such “on-call” days, think of yourself as part of a seminar, and how it is likely that you will contribute to the discussion. Class discussion will not be limited to those students “on call.” But by using the seminar group as the first place I turn to when calling on students (both for volunteers and cold-calls), I hope to capture some of the small class benefits within this large class. Note that I take attendance of the seminar group only at the very start of each class . V. Exam/Grading. Final grades will be based primarily on an open-book final exam. As appropriate, I will also take into account your overall class participation and attendance on “on-call” days. Do not ask me to switch your seminar group days. Rather, if you have concerns about the non-exam grading component, just voluntarily participate on other class date(s) (as above, the purpose of the seminar group concept is to orchestrate class participation). VI. Class Schedule & Assignments (Handouts are available on Angel) Date On Call Reading Assignment Chapters 1 and 2 8/28 (M) Open Introduction (Ch. 1) – pp.1-3, 6-16, 32-36. 8/30 (W) A-Ch 1 st hour: Introduction (Ch 1 continued) – pp.25-32 and assigned questions from first week assignment sheet. Ci-Go 2d hour: Income (Ch. 2): Noncash Benefits/Meals & Lodging/Valuation. Ch 2A1(pp.37-48), Ch 2A5(pp.59- 63); Code §§ 61(a), 119(a), 1001(a)-(c). Recommended: Chirelstein ¶ 1.02.
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8/31 (Th) Gr-K Other Fringe Ben./Econ. Effects (Ch.2.A.2-4) pp. 49-59. Read these §§ very closely for Qs 1,3-10 on p. 55: Code §132(a), (e),(h),(j)(1); Regs § 1.61-2(d); 1.132-2(a)(2), (c); -3(c),(e); -6(a)-(c),(d)(2)(i). Also Read Code §§ 106(a) and 162(l). 9/6 (W) L-Pe 1 st hour: Imputed Income : pp. 63-70 (middle). Recommended Recommended: Chirelstein ¶ 1.03, 7.04. Pi-Sh 2 nd hour: Gifts (Part I): pp. 70 (middle)– 83 (middle), 91- 95 (middle). Handout # 1. Code §§ 102(b)-(c); 274(b). Recommended: Chirelstein ¶ 4.01, 4.03.
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