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.
Read moreThis 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.
Read moreThis 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).
Read moreThis lesson is about Legal Encyclopedias in print format. As one of the main types of secondary resources for legal research, Legal Encyclopedias can be useful for a variety of basic legal research tasks. This lesson will give you an overview of legal encyclopedias, explain how they are used in legal research, and run through a couple of hypotheticals. The lesson focuses on one of the two legal encyclopedias covering American Law in general - American Jurisprudence 2d (Am. Jur. 2d) - and gives some examples of state legal encyclopedias.
Read moreThis lesson will take you through the process of updating statutes. It is an advanced lesson that builds on concepts developed in the CALI lessons, Introduction to State and Federal Statutes and Codification. This lesson assumes a basic understanding of statutes including how they are created and codified.
Read moreLaw school creates a competitive environment with significantly more work than most undergraduate programs. The new expectations and environment increases anxiety and stress for many students. This lesson introduces basic skills to help students practice mindfulness and stay in the present despite the numerous stressors.
Read moreThese two exercises are offered to familiarize students with what prosecuting and defense attorneys do from the time an investigation begins until trial preparation and why they do it.
Read moreThis exercise introduces users to the principal provisions of the California Probate Code which governs intestacy. It also illustrates the application of those provisions to typical fact situations. The exercise explores inheritance by descendants, ancestors and collateral heirs in the context of both separate, community and quasicommunity property. Finally, the program explores subsidiary problems of inheritance such as the rights of posthumous heirs, adopted heirs, illegitimate children, foster-children, the slayer of the decedent and the treatment of the simultaneous death problem.
Read moreThis exercise reviews some substantive principles of contract law and demonstrates the application of that substance to the process of drafting. The exercise begins with a form contract that the user must rewrite to suit the needs of the client. On completion, the user has reviewed applicable principles from both the common law and the U.C.C. In addition, the user has learned principles of drafting that can be applied either to revision of a form or to drafting from scratch.
Read moreThis lesson takes a look at the Mailbox Rule. The offeror, as master of the offer, may insist that the offeree accept by means of the mail (or some similar form delivery, such as e-mail). Alternatively, the offer may not specify a means of acceptance and the offeree may decide to use the mail, where such acceptance would be permissible in accordance with the offer. This lesson sets out the ramifications of use of the mail (as well as e-mail and facsimiles, which follow the same rule). The general attributes of offer and acceptance are covered in other lessons.
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