Required Texts

(1) U.S. Federal Income Taxation of Individuals 2018 by Deborah A. Geier.

You can download this textbook for free from https://www.cali.org/books/us-federal-income-taxation-individuals. If you prefer to have a hard copy, as well, you can also purchase a double-sided printed and bound copy here at C-M at cost (approximately $35) by going to LB 115 (just off the law school atrium) on weekdays before 5:00.

(2) Access to the Internal Revenue Code & Regulations in class. I shall be using Selected Federal Taxation—Statutes and Regulations (West 2019 ed.) (ISBN 978-1-64020-817-9). I do think working with a hard copy of the Code and regs is helpful, particularly in your first tax class. Nevertheless, for those who wish to avoid the cost of purchasing a hard copy, I have added hyperlinks to the electronic versions of my textbook (including the pdf version), which means that you can click on code sections and treasury regulations directly from your e-textbook. For those with a hard copy of the textbook but without a hard copy of the Code and Regs in class, you can simply type the code section (e.g., IRC 61) or treasury regulation (e.g., TR 1.61-2) into your browser’s search box, and the first item to come up will be the Legal Information Institute’s version of the code section or regulation. The LII is hosted by Cornell law school, and it is the source that I used for the hyperlinks in my e-textbook.

One word of warning, however. You will not be able to access the internet during the final exam, 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 paste some Code and Regulation provisions in a saved file, as you will have access to your files (though not the internet) during the final exam. (I permit access to your files so that students wishing to avoid the cost of printing out or purchasing the textbook can still access it during the exam, which is open book.)

I also want students to know that I do NOT receive any royalties with respect to this textbook.

First Class Assignment

Preface, Introduction, and the Introduction to Unit I.