This lesson explores those costs that qualify as § 162 education expenses.
Read moreThis lesson will review how costs can be deducted for insurance compensations for casualty losses and accidents. Questions cover IRS Code section 165 and its regulations.
Read moreThis lesson will cover business deductions, such as reasonable compensation, parachute payments, miscellaneous deductions,and business losses. Several Internal Revenue Code sections are reviewed, including 162 and 274.
Read moreThis 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.
Read moreThis lesson will provide users with scenarios in applying regulations concerning the exclusion of gifts, prizes, and related income from gross income calculations. Questions review Internal Revenue Code section 102.
Read moreThis lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, concerning redemptions that are not equivalent to dividends under section 301(b)(1) and allowing you to apply the Code and Regs. to a variety of situations involving redemptions that are not equivalent to dividends.
Read moreThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations.
Read moreThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations.
Read moreThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations.
Read moreThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations.
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