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.