Required Texts

• U.S. Federal Income Taxation of Individuals by Deborah A. Geier. You will soon be able to download this textbook for free from http://www.cali.org/the-elangdell-bookstore in several different formats, including ePub for iPads and pdf for laptops. You can also purchase a print-on-demand copy (at cost) with a link from the same site. My latest update (as of July 21) is that it should be up on the site by August 18. In case it's late, however, I attach here the first class assignment (noted below): the Preface, Introduction, and Unit I Introduction.
• Access to the Internal Revenue Code & Regulations. In class, I shall be using Selected Federal Taxation—Statutes and Regulations (West 2015 ed.). Alternatively, however, you may avoid this cost by accessing the Code sections and related Treasury Regulations that we shall study online. In particular, your Bloomberg Law account provides ready access under “Practice Centers—Tax.” In the first box on the right, select Internal Revenue Code or Treasury Regulations and type the desired section in the second box next to it. The format that Bloomberg Law uses is easy to read, with the sorts of indentations and set-offs that you see in printed versions (including the Selected Sections book). You will not be able to access the internet during the final exam, however, so those of you choosing online access may wish to print out some of the Code sections and Treasury Regulations that you wish to have with you during the final exam. Alternatively, you can copy and save some Code and Regulation provisions in a file, as you will have access to your files (though not the internet) during the final exam. (I permit this so that students wishing to avoid the cost of printing out the textbook can still access it during the exam.)

First Class Assignment

Read the Preface, Introduction, and Unit I Introduction. In case the e-texbook is not posted by August 18 on the eLangdell website, I also attach these items here.