Loyola University Chicago

School of Law

Tax Law

280: Federal Income Tax

Credit Hours




This course introduces and analyzes the basic concepts underlying the law of federal income taxation. Topics include gross income, identification of the taxpayer, deductions, and timing of income, characterization and recognition. These concepts are developed through the study of the Internal Revenue Code, Treasury Regulations and case law. Students interested in the Tax Certificate MUST take this course in the Fall of the 2L year. (Brunson, Duhl, Kwall, Rhodes)