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 moreAs its name implies, this lesson is designed to give the student an introduction to the subject of interpleader. The lesson briefly describes the concept of interpleader and some of the historical limitations on the remedy, but its focus is on interpleader under the federal statute and Rule 22.
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 lessons discusses the standard of care of professionals. The initial sections illustrate the general duty of professionals and highlight special problems associated with the professional standard. Special attention is then directed toward the malpractice action against attorneys.
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.
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