Law 220 - Introduction to Federal Income Taxation

Jason Oh

Jason Oh

Professor of Law
B.A., Harvard University, 2004
J.D., Harvard Law School, 2007
UCLA Faculty since 2012
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. The course will examine how the tax system influences the level of inequality in the country and how transfers included in the tax system seek to reduce poverty.

Course Learning Outcomes:

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

1. Understand and articulate tax policy arguments rooted in efficiency, fairness, and administrability

2. Read and interpret statutory language; apply statutes to fact patterns

3. Understand important concepts of income taxation

4. Understand the time value of money and the importance of deferral

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Jason Oh 20F 220 LEC 2 MWF 1:45 PM - 3:00 PM 4.0 No No
Textbook Information:
Textbook for Fall 2020 LEC 2
Bank and Stark. Federal Income Tax Code and Regulations: Selected Sections   2020/2021 ed.  
ISBN: 9781684679768. Foundation Press. REQUIRED $48.00
Bankman et al. Federal Income Taxation  Eighteenth ed.  
ISBN: 9781543801491. Wolters Kluwer. REQUIRED $278.06