This lesson will guide users through the types of expenses that can be deducted as business or trade costs, including cost of repairs versus capital expenditures.
Read moreThis lesson will demonstrate the ways in which taxes paid may be deducted under Section 164 of the Tax Code and related regulations.
Read moreThis lesson will introduce users to the ways in which deductions can be taken for interest payments. Questions cover Internal Revenue Code section 163.
Read moreThis lesson will discuss the models by which property depreciation is calculated, and the rules which govern the calculations, including Internal Revenue Code section 168.
Read moreThis lesson is best used after studying Basic Federal Income Taxation, deductions for charitable contributions to a section 501(c)(3) organization, in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations.
Read moreThis lesson is best used after studying Federal Income Taxation: Property Transactions, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving the computation of gain and loss realized under Internal Revenue Code §§ 1001, 1011-1016.
Read moreThis lesson is best used after studying Federal Income Taxation: Property Transactions, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving capital gain and capital loss mechanics.
Read moreThis lesson is best used after studying Federal Income Taxation: Property Transaction, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving exclusion of gain on the sale of a principal residence, under IRS Code section 121.
Read moreThis lesson is best used after studying Federal Income Taxation: Property Transactions, in class. The lesson includes problem sets to work through, allowing you to apply Internal Revenue Code section 1221(a).
Read moreThis lesson is about Legal Encyclopedias in print format. As one of the main types of secondary resources for legal research, Legal Encyclopedias can be useful for a variety of basic legal research tasks. This lesson will give you an overview of legal encyclopedias, explain how they are used in legal research, and run through a couple of hypotheticals. The lesson focuses on one of the two legal encyclopedias covering American Law in general - American Jurisprudence 2d (Am. Jur. 2d) - and gives some examples of state legal encyclopedias.
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