COVID-19 Response

Learn how Pitt Law is building a healthy and resilient community

Please Note: The University of Pittsburgh School of Law's Barco Library is OPEN during regular library hours for Pitt Law faculty and students only.  Due to COVID-19 restrictions, we are not open to Pitt users outside of Pitt Law; and we are not open to the public. If you have questions, please contact the reference desk at 412-648-1325 or

LAW 5105: Federal Income Taxation - 2201

Federal Income Taxation
Class Term:
Fall Term 2019-2020
Catalog Number:
Class Number:
Class Schedule:
10:30 am
12:20 pm
LAW 111


4 (4 Contact, 0 Field)
Core Course - 2nd Year Priority
Full Year Course:
Standard Courses

Grading Details

Grade will be based on three multiple-choice quizzes (30%) and an in-class final examination (70%) with in-class participation considered on a plus/minus basis.


This course will introduce the basic concepts found in the Internal Revenue Code, as interpreted by the Internal Revenue Service and the courts. We will explore the concept of “income,” and specifically consider the difference between ordinary income and capital gain, the timing of income inclusion, and the determination of a taxpayer’s basis in property (which relates to the calculation of income). We will also explore exclusions and deductions that may reduce a taxpayer’s income. This course has two primary goals: first, to give the students a basic familiarity with the Internal Revenue Code so that they will be aware of tax issues that may arise in their practice, and second, to prepare students who have (or acquire) a deeper interest in tax for more advanced courses in taxation.

Federal Income Taxation