Federal Income Tax (Sanchirico)
Faculty
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| Chris William Sanchirico Samuel A. Blank Professor of Law, Business, and Public Policy; Co-Director, Center for Tax Law and Policy csanchir@law.upenn.edu |
Additional Information
Skills Training
Other Professional Skills:
Grading
10% Participation,
90% Exam
Exam
Multiple Choice,
Short Answer,
Take Home,
Open-Book
No
Class meets in person.
Course Continuity
Students are encouraged to stay home if you are ill or experience flu-like symptoms. If you miss a class for any reason, it is still your responsibility to make up the work missed.
I offer the following to students who miss class due to illness:
- Class sessions are regularly recorded. If you are absent due to illness or some other unavoidable circumstance, email me and I can send you an email with instructions for accessing the recording for the class session(s) you missed.
- If missing class is unavoidable, please obtain the notes from a classmate and email the professor to schedule an appointment to review the lecture--in its entirety, if the student so desires.
Meeting Times/Location
MW 3:00PM - 4:20PM
Silverman Hall 240B
Category
Upper-Level
Credits
3.0
This course presents an introduction to the general principles of tax law and policy, using the U.S. federal income tax as an in-depth case study. It is designed both to educate the generalist in the fundamentals of taxation and to provide a foundation for those students who may be considering going further in the tax area. The course is crucial for any student with an interest in business law: transactions and even institutions are often tax-driven. The course is a formal prerequisite for International Tax, Tax Policy, Corporate Taxation, Partnership Taxation, and other advanced tax courses. The course is taught entirely in person: no classes are recorded; no classes are simulcast via Zoom or any other medium. If missing class is unavoidable, please obtain the notes from a classmate and email the professor to schedule an appointment to review the lecture--in its entirety, if the student so desires.
Business and Corporate Law Learning outcomes: Demonstrate a core understanding of business and corporate law; Perform legal analysis in the context of business and corporate law; Communicate effectively on topics related to business and corporate law; Demonstrate an understanding of the interconnection between the world of business and finance and that of business and corporate law, and how they affect other areas of law and society.
International and Comparative Law Learning outcomes: Demonstrate a core understanding of international and comparative law, both substantively and procedurally; Perform legal analysis in the context of international and comparative law; Communicate effectively on topics related to international and comparative law; Demonstrate an understanding of the role of international and comparative law, and their interconnection with domestic law.
Family Law Learning outcomes: Demonstrate a core understanding of family law; Perform legal analysis in the context of family law; Communicate effectively on topics related to family law; Demonstrate an understanding of how family law affects other areas of law.
International Corporate and Trade Law
Intellectual Property and Technology Law Learning outcomes: Demonstrate a core understanding of intellectual property law; Perform legal analysis in the context of intellectual property law; Communicate effectively on topics related to intellectual property; Demonstrate an understanding of the interconnection between technology and intellectual property, and how they affect other areas of law and society.
Employment Law and Employee Benefits Learning outcomes: Demonstrate a core understanding of employment law and employee benefits; Perform legal analysis in the context of employment law and employee benefits; Communicate effectively on topics related to employment law and employee benefits; Demonstrate an understanding of how employment law and employee benefits affect other areas of law.
Health Law Learning outcomes: Demonstrate a core understanding of health law and policy; Perform legal analysis in the context of health law and policy; Communicate effectively on topics related to health law and policy; Demonstrate an understanding of the interconnection among health law and policy and issues of access to services, public and private financing of health industries, and the political and economic issues surrounding issues of health law and health services.
Perspectives on the Law Learning outcomes: Demonstrate an understanding of how the law affects, and is affected by, the individual course topic; Perform legal analysis in the context of the individual course topic; Communicate effectively on the legal and other aspects of the individual course topic; Demonstrate the ability to use other disciplines to analyze legal issues relevant to the individual course topic, including economics, philosophy, and sociology, as appropriate.
Property and Real Estate Law Learning outcomes: Demonstrate a core understanding of property and real estate law; Perform legal analysis in the context of property and real estate law; Communicate effectively on topics related to property and real estate law; Demonstrate an understanding of how property and real estate law affect other areas of law.
Tax Law Learning outcomes: Demonstrate a core understanding of tax law and policy; Perform legal analysis in the context of tax law and policy; Communicate effectively on topics related to tax law and policy; Demonstrate an understanding of how tax law and policy affect other areas of law and business.
Environmental Law Learning outcomes: Demonstrate a core understanding of environmental law; Perform legal analysis in the context of environmental law; Communicate effectively on topics related to environmental law; Demonstrate an understanding of how environmental law affects other areas of law.
Textbooks
"Examples & Explanations for Federal Income Tax" by Katherine Pratt, Thomas D. Griffith, Joseph Bankman |