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:
- 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 280
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.
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.
Textbooks
"Examples & Explanations for Federal Income Tax" by Katherine Pratt, Thomas D. Griffith, Joseph Bankman |