This lesson guides users through the effects of below market loans on calculating income and/or deductions. Questions consider the application of Internal Revenue Code § 7872.
Read moreThis lesson is best used after studying Federal Income Taxation: Taxable Income and Tax Computation, 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 taxation of minor children's income under section 1(g).
Read moreThis lesson is best used after studying Federal Income Taxation: Taxable Income and Tax Computation, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving dependent care credit under Internal Revenue Code section 21.
Read moreThis program takes the student through the basics of a particular area of trademark law — the geographic scope of trademark protection. It includes the general common law principles as enunciated in early Supreme Court cases (Hanover, Rectanus) as well as zone of natural expansion. The program also contains complete coverage of Lanham Act principles including constructive notice, constructive use, section 33 and the limited area defense, concurrent use, and the need for confusion (Dawn Donut).
Read moreThis is the third part of five related lessons concerning the issuance of securities by a corporation.
Read moreThis exercise is to help users learn the rules of proper citation form for briefs and legal memoranda. It does not deal with proper citation form for law review footnotes. It is divided into three sections: Section A deals with cases, B with statutory materials and C with secondary authorities.
Read moreThis lesson will assist the student both in reviewing effective legal research techniques and learning something about Social Security disability, an area of law not often studied in law school. To accomplish this the student will examine a real life fact scenario in order to navigate the primary and secondary resources in this area.
Read moreThis lesson is designed to help law students develop their abilities to handle legal research assignments. Students who have some experience doing legal research or who have completed their first year legal research course will benefit the most. Legal Research Methodology may also be used to supplement the learning process for students studying legal research for the first time.
Read moreIn this lesson, "The Definition of Hearsay and the Federal Rules Part I: Substantive Rules and Hearsay Dangers" the focus is on basic, non-controversial distinctions between hearsay and non-hearsay, which should be correct in any jurisdiction.
Read moreThese interactive problems are intended to be used with CANINE Chapter 14 (The Nitty Gritty of Filing), but they also may be used alone. To see the entire textbook - CANINE: Complete Article Nine, click here.
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