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Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income

This lesson will guide the user through a series of questions and answers to illustrate the basics of gross income and realization concepts. The lesson reviews your understanding of Internal Revenue Code section 61, among others.

Learning Outcomes

On completion of the lesson, the student will be able to:

Explain the application of I.R.C. section 61 to different fact patterns.

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Lesson Completion Time

20 minutes
CALI Topics
Lesson ID

TAX101
Runs in past 30 days

10

Lesson Authors

James Edward Maule

Professor of Law Emeritus

Villanova University School of Law

Charlene Luke

Hubert C. Hurst Eminent Scholar Chair in Law Professor and Associate Dean for Tax Programs

University of Florida Levin College of Law

Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income

Learning Outcomes

Lesson Completion Time

CALI Topics

Lesson ID

Runs in past 30 days

Lesson Authors

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