Summer Intersession or Fall 2013 Initial Class Assignment for:

Federal Income Taxation § 10068

Instructor: Professor Yamamoto

First class date: Monday, August 19

Posting date: Jul 30, 2013 @ 11:23:20

Instructions:

First Class Assignment Federal Income Taxation

NOTE:  The use of computers in class is not allowed.  Therefore do not set them up in 
class.

REQUIRED TEXTS

Freeland et al., Fundamentals of Federal Income Taxation, 17th ed. (2013) 

Selected Fed. Taxation, Statutes and Regulations 2014 ed. (D. Lathrope ed., West Pub.) 
(NEW)

Kevin M. Yamamoto, Banning Laptops in the Classroom:  Is it Worth the Hassle? 57 
JOURNAL OF LEGAL EDUCATION 477 (2008) (available at SSRN.com; register and download)

SUGGESTED TEXTS

David M. Hudson, Stephen A. Lind & Kevin M. Yamamoto, Black Letter On Federal Income 
Taxation, West Publishers Black Letter Series, 12th ed. (2013)

NOTE:  There will be ONE class meeting on a Saturday (most likely 10/5 or 10/12).  
Time/place TBD.

Class assignments:
All page assignments are to Freeland, Lathrope, Lind, Stephens (17th ed.).  Do all problems 
given on the pages assigned, unless specific problems are listed.  

Assignment 1
   *  Introduction
       Read:  3 – 21; 27 – 35
      Skim:  21 – 27
   *  Basic Structure 
       Read Code §s: 1(a), 61(a), 62(a)(1), 63(a, b, c, d, e), 151(a, b)
   *  Read Yamamoto, “Banning Laptops in the Classroom:  Is it Worth the Hassles?”
       Get the article from SSRN.com (you will need to get a free ID to do so).

Assignment 2
    *  Gross Income
      Additional Code/Reg. Sections:  § 6501(a), Regs. §§1.61-2(d)(2)(i), -8(c), 20.2031-1(b)
	Read:  39 – 49; 52 – 53; 54 – 56
	Problems:  54 (do not complete #6); 57