Law 220 - Introduction to Federal Income Taxation

Steven A. Bank

Steven A. Bank

Vice Dean for Curricular and Academic Affairs and Paul Hastings Professor of Business Law
B.A. University of Pennsylvania, 1991
J.D. University of Chicago, 1994
UCLA Faculty Since 2002
Course Description:

In this course, we will examine the taxation of income, with an emphasis on income earned in the business context. This will provide an introduction to the U.S. tax system through the study of the statutory framework of U.S. tax laws, certain principal and illustrative judicial authorities, and selected Treasury Department regulations and rulings.

The Business Associations section for LLM students must be taken concurrently with Federal Income Tax Section 2 with Professor Bank.  Business Associations will meet for approximately the first 9 weeks of the term and Federal Income Tax will meet  for approximately the last 4 weeks of the term.

Course Learning Outcomes:

At the end of this course students will be able to:

1. interpret and apply case law, statutes and regulations to determine how a court might resolve a dispute involving federal income taxation, and

2. provide thoughtful advice to policymakers on the pros and cons of particular legislative proposals in the area of federal income taxation

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Steven Bank 19F 220 LEC 2 MTR 8:25 AM - 10:25 AM 2.0 Yes No
  Limited to foreign LLM students. Enrollment through Graduate Studies Office. Course meets 10/28/19 - 11/26/19. Pre or corequisite: Law 230. Business Associations.
Textbook Information:
Textbook for Fall 2019 LEC 2
Bank and Stark. Federal Income Tax Code and Regulations: Selected Sections   2019/2020 ed.  
ISBN: 9781642429152. Foundation Press. REQUIRED $48.00
Bankman et al. Federal Income Taxation  Eighteenth ed.  
ISBN: 9781543801491. Wolters Kluwer. REQUIRED $237.97
Chirelstein and Zelenak. Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts   14th ed.  
ISBN: 9781640208247. Foundation Press. OPTIONAL $52.00