Basic Federal Income Taxation: Gross Income

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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.

Learning Outcomes
On completion of the lesson, the student will be able to:
1. Explain the application of I.R.C. section 61 to different fact patterns.

15 minutes

Basic Federal Income Taxation: Gross Income
by
James Edward Maule
Professor of Law
Villanova University School of Law


Charlene D. Luke
Professor and Associate Dean for Tax Programs
University of Florida Levin College of Law



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All Rights Reserved
Copyright 1988-2001 James Edward Maule

CALI Author Copyright 1999-2019 Center for Computer-Assisted Legal Instruction.

This program is distributed to licensees for use in accord with an annual membership agreement for 2018-2019. Use after the expiration of the license period is prohibited.

Version 08/13/2018