2L-3L Upper Level Lesson Topics

This lesson is best used after studying Federal Income Taxation: Taxable Income and Tax Computation, 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 claim of right mitigation doctrine under section 1341.

This lesson is best used after studying Federal Income Taxation: Taxable Income and Tax Computation, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving filing status.

This lesson is best used after studying Federal Income Taxation: Taxable Income and Tax Computation, 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 taxation of minor children's income under section 1(g).

This lesson is best used after studying Federal Income Taxation: Taxable Income and Tax Computation, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving dependent care credit under Internal Revenue Code section 21.

This 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.

This 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.

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.

This 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 to a variety of situations involving identifying Internal Revenue Code section 1231 property.

This 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).

This 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 Internal Revenue Code section 1231 mechanics.

This 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 mechanics under Internal Revenue Code § 1222.

This lesson is best used after studying Federal Income Taxation: Cash and Accrual Methods of Accounting in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving accounting methods.

This lesson is best used after studying Federal Income Taxation: Fundamentals of Installment Sales in class. The lesson includes problem sets to work through, allowing you to apply section 453 of the Code and related Regs. to a variety of situations involving installment sales.

This lesson is best used after studying Federal Income Taxation: Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments in class. The lesson includes problem sets to work through, allowing you to apply sub-sections of section 453 of the Code and Regs. to a variety of situations involving certain types of installment sales.

This lesson is best used after studying Federal Income Taxation: Assignment of Income in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving assignment of income from property and the determination of whether income is included in an individual's gross income.

This lesson is best used after studying Federal Income Taxation: Assignment of Income, in class. The lesson includes problem sets to work through, allowing you to apply the Code, Regs., and case law, such as Comr. v. Giannini and Hendrick v. Comr., to a variety of situations involving the assignment of income from services.

This lesson is best used after studying Corporate Taxation in class. The lesson allows you to apply section 351 of the Internal Revenue Code and related Treasury Regs. to a variety of situations involving the basic issues of formation of C corporations.

This lesson is best used after studying Corporate Taxation 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 formation of C corporations and the effect of liabilities. IRS Code sections 351, 357, 362 and others are analyzed.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply IRS Code section 351 and Regs. to a variety of situations involving the advanced issues involved in the formation of C corporates.

This lesson is best used after studying Corporate Taxation: distributions of cash by C corporations, in class. The lesson includes problem sets to work through, allowing you to apply the section 316 of the Code and Regs. to a variety of situations involving C corporations' distributions of cash.

This lesson is best used after studying Corporate Taxation: Defining Section 306 stock, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving defining section 306 stock.

This lesson is best used after studying Corporate Taxation: distributions of property by C corporations, in class. The lesson includes problem sets to work through, allowing you to apply section 301 of the Code and Regs. to a variety of situations involving property distributions by C corporations.

This lesson is best used after studying Corporate Taxation: Section 306 exceptions, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving general applicability of these exceptions.

This lesson is best used after studying Corporate Taxation: Distributions of interests by C corporations, in class. The lesson includes problem sets to work through, allowing you to apply IRS Code section 305 and Regs. to a variety of situations involving general applicability of these distributions.