This 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 claim of right mitigation doctrine under section 1341.
25 minutes
by
Professor of Law
Villanova University School of Law
Copyright 2005, 2008 CALI
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Copyright 1988-2001 James Edward Maule
CALI Author Copyright 1999-2019 Center for Computer-Assisted Legal Instruction.
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Version 10/14/2020