Required Texts

(1) U.S. Federal Income Taxation of Individuals 2021 by Deborah A. Geier.

You can download this textbook for free from https://www.cali.org/books/us-federal-income-taxation-individuals. For those who prefer a hard copy (as I do), you can also purchase a hard copy at cost (no mark-up for either CALI or me) for about $35 from Lulu.com, which you can access from the same link above. (I’ll be using a hard copy in class.)

(2) Access to the Internal Revenue Code & Regulations in class. I shall be using Selected Federal Taxation—Statutes and Regulations (West 2022 ed.) (ISBN: 9781636592633). If you have access to a used copy of the 2021 selected sections book (whether from West or another publisher), that should do, as well. While the American Rescue Plan (enacted in March) made a few tax changes, I’ll try to alert you to them so those with an old Code can access (and print) the new language online. 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, you can access the relevant Code section or Treasury Regulation online by typing 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. You will need access in real time in class, so if you do not purchase a hard copy, you will need to bring a laptop to class.

One word of warning, however. Although the final exam is open book, you will not be able to access the internet during the exam, so those of you choosing online access only 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.)

While we won't be looking at the Code or Regs for the first class, always read the relevant Code provisions and Treasury Regulations before class. Just as important, always try your best to work through the assigned problems before class.

Class 1: Preface, Introduction, and the Introduction to Unit I.

I shall bring hard copies of the syllabus to distribute on the first day, but for those who want a sneak peek, I attach it here.