Law 220 - Introduction to Federal Income Taxation

Eric M. Zolt

Eric M. Zolt

Michael H. Schill Distinguished Professor of Law
B.S. Wharton School, University of Pennsylvania, 1974
M.B.A. University of Chicago, 1975
J.D. University of Chicago, 1978
UCLA Law faculty since 1985
Course Description:

This course is intended to give students an understanding of the fundamental concepts underlying the U.S. income tax. The course will focus on the statutory framework of U.S. tax laws, certain principal and illustrative judicial authorities, and selected Treasury Department regulations and rulings. The course will include frequent discussion of federal tax policy, current tax issues and controversies, and the history and politics of the U.S. income tax.

Please review faculty specific descriptions for additional details regarding each offering.

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Eric Zolt 16F 220 LEC 2 MTW 1:45 PM - 3:00 PM 4.0 No No
Textbook Information:
Textbook for Fall 2016 LEC 2
Bank and Stark. Federal Income Tax Code and Regulations: Selected Sections  2016/2017 ed.  
ISBN: 9781634602969. Foundation Press. REQUIRED $41.00
Bankman, Shaviro, and Stark. Federal Income Taxation  16th ed.  
ISBN: 9781454809968. Wolters Kluwer Law and Business. REQUIRED $241.00
Chirelstein and Zelenak. Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts  13th ed.  
ISBN: 9781628100297. Foundation Press. OPTIONAL $48.00