2L-3L Upper Level Lesson Topics

This set of Topics covers subjects typically taught during the second and third years of law school.
Lesson Viewed

Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations

This 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.

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Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations

This lesson is best used after studying Federal Income Taxation: Deductions, in class. The lesson includes problem sets to work through to refine your ability to apply the Code and Regs. to a variety of situations involving general applicability of deduction limitations under section 183.

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Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions

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 personal and dependency exemptions, under Internal Revenue Code sections 151 and 152.

For the taxable years 2018 through 2025, Code § 151(d)(5) has reduced all personal and dependency exemptions to zero.

Therefore, until 2026, the following lesson is for historical information and does not reflect current law's disallowance of personal and dependency exemptions. Other Code sections do, however, still rely on the definition of dependent found in § 152 - for example, § 32 (earned income tax credit) and § 213 (deduction for medical expenses).

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