This 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 best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations.
Read moreThis lesson will introduce users to regulations concerning employment connected payments, including fringe benefits, meals and lodging, unemployment compensation and Social Security benefits. The questions cover Internal Revenue Code section 132 and others.
Read moreThis lesson will introduce you to the concept of Gross Income, usually the first concept students encounter in their study of the Federal income tax system. This lesson will also discuss certain exclusions, deductions and other concepts encountered in the calculation of Gross Income. This lesson will be useful to the novice student as it introduces the student to the typical analysis tax lawyers engage in.
Read moreThis lesson is a menu listing all the CALI tax lessons by Prof. James Edward Maule
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