Tax Law

This 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.

This lesson will guide students through the claim of right doctrine and tips for avoiding common mistakes in claiming income, payments, and repayments.

This lesson will introduce users to the procedure to account for medical expenses, accidents, and proper deductions for medical insurance. Questions cover Internal Revenue Code sections 104, 105, and 106.

This lesson will guide students in the proper calculations concerning the taxation of annuities and life insurance payments. Questions cover Internal Revenue Code section 72 and other related sections.

This lesson will introduce users to regulations concerning employment connected payments, including fringe benefits, meals and lodging, unemployment compensation and Social Security benefits. The questions cover Internal Revenue Code section 132 and others.

This lesson will guide the user through a series of questions and answers to illustrate the basics of gross income and realization concepts. The lesson reviews your understanding of Internal Revenue Code section 61, among others.

This lesson is a menu listing all the CALI tax lessons by  Prof. James Edward Maule

This lesson will introduce you to the concept of Gross Income, usually the first concept students encounter in their study of the Federal income tax system. This lesson will also discuss certain exclusions, deductions and other concepts encountered in the calculation of Gross Income. This lesson will be useful to the novice student as it introduces the student to the typical analysis tax lawyers engage in.

This series of three tutorials leads students through nine problems involving the taxation of partners and partnerships. The tutorials will be most useful when students have prepared the problems before turning on the computer. After having completed the tutorials, students should have a good understanding of the basic tax rules for partnerships.