This lesson will discuss the models by which property depreciation is calculated, and the rules which govern the calculations, including Internal Revenue Code section 168.
Read moreThis 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.
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 the Code and Regs. to a variety of situations involving the computation of gain and loss realized under Internal Revenue Code §§ 1001, 1011-1016.
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 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.
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