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Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine

This lesson will guide students through the claim of right doctrine and tips for avoiding common mistakes in claiming income, payments, and repayments.

Learning Outcomes

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

  1. Explain the claim of right doctrine.
  2. Explain the types of repayment obligations sufficient to prevent application of the claim of right doctrine.
  3. Explain the types of restrictions on use sufficient to prevent application of the claim of right doctrine.
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