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Federal Tax Research Guide: Learn Tax

A law student's guide to federal income tax research.

Educational Content

ABOUT

Quimbee is an educational resource for law students. It was created by seasoned legal professionals and includes law school case briefs, outlines, and more. This is a paid subscription with a free 7-day trial that you can cancel anytime. 

The Federal Tax course is designed for 2Ls and 3Ls to learn the foundational concepts of federal income taxation, including income, exclusions, deductions, rules for property transactions, and timing. The course features:

  • Course: 34 lesson videos divided into six chapters
  • Case Briefs: 5 casebooks
  • Multiple-Choice Questions: 290 Questions
  • One Commercial Outline

 

Lesson Videos Include:

  • INTRODUCTION
    • Sources of Federal Tax Law
    • Calculating Federal Tax Liability
    • The Taxable Year
    • The Cash Method
    • The Accrual Method
  • GROSS INCOME
    • Gross Income Defined
    • Compensation for Services as Gross Income
    • Loans and Debt Cancellation
    • Calculating Gain or Loss from Dealings in Property
    • Special Rules for Adjusted Basis
    • Assignment of Income
  • Exclusions from Gross Income
    • Gifts and Bequests
    • Life-Insurance Proceeds
    • Academic Scholarships and Fellowships
    • Damage Awards for Physical Injury or Sickness
  • Deductions and Losses
    • Deductions, Expenses, and Capital Expenditures
    • Depreciation Deductions
    • Deductions for Business and Investment Expenses
    • Deductions for Specified Losses
    • Qualifying Medical Expenses
    • Educational Expenses
    • The Tax-Benefit Rule
    • The Claim-of-Right Doctrine
  • Capital Gains and Losses
    • Overview of the Tax Treatment of Capital Assets
    • Capital Asset Defined
    • The sale-or-Exchange Requirement
    • Gains and Losses under Section 1231
    • Depreciation Recapture
  • Special Property Transactions
    • Disposition of Collateral Securing Debt
    • Home Ownership in the Federal Tax System
    • Life-Kind Exchanges
    • Involuntary conversions
    • Installment Sales
    • Transfers in Marriage, Separation, and Divorce

 

Subscription Options:

  • Bronze Plan includes access to entire library of 16,000+ case briefs and key terms for $15.00 per month or $120 per year.
  • Silver Plan includes everything on Bronze, plus 510+ courses (video lessons) for $22.00 per month or $176 per year.
  • Gold Plan includes everything on Silver, plus video transcripts, multiple choice quizzes , case brief videos, 7,800+ digital flashcards, essay practice exams and model answers, downloadable guides, and 24/7, online access to expert-written outlines for $24.00 per month or $192 per year.

 

ABOUT

BARBRI is a bar preparation and legal exam company. Included in BARBRI Bar Review, 2L/3L Mastery provides on-demand lectures and practice questions for courses such as Taxation that includes online, on-demand lectures divided into easily accessible topics. Outlines, multiple-choice and essay practice questions are also included that track back to each lecture topic so you can apply what you have learned.

 

Topics included in Barbri's TAXATION course:

Income Taxation

  1.  Income
    • Gross Income
    • Specific Items of Gross Income
    • Exclusions
  2. Deductions
    • Adjusted Gross Income
    • Taxable Income
    • Nondeductible Expenses
    • The Standard Deduction
  3. Allocation of Income
    • Earned Income
    • Income from a Trust
  4. Accounting
    • General Principles
    • Accounting Methods
      • Cash Receipts and Disbursements Method
      • Accrual Method
  5. Gains and Losses on Disposition of Property
    • Realization
    • Basis
    • Capital Gains and Losses
  6. Filing Requirements
    • When Filing Is Not Required
    • Joint Returns

 

How To Access:

  • Pricing and Enrollment
    • Get access to 2L/3L Mastery with your BARBRI Bar Review purchase
    • Bar Review Course might range from $1,999 to $3,999
    • For more information, reach out to Mercer's BARBRI representatives:
      • Jordan Brown, jbrown21@lawmail.mercer.edu
      • Tyler Shaw, tshaw22@lawmail.mercer.edu
      • Essenam Togbenou, etogbenou23@lawmail.mercer.edu

ABOUT

The Center for Computer-Assisted Legal Instruction (CALI) is a consortium of law schools, law libraries, and related organizations that facilitates the creation of CALI Lessons, a library of over 1,000  interactive legal tutorials for law students.  

 

Lessons:

 

 

How to Access:

Relevant Courses:

  1. LAW 424                  Corporate Tax                3 hrs         

    An in-depth analysis of Internal Revenue code sections dealing with income taxation of corporations and their shareholders.  Particular emphasis is given to such areas as transfers to controlled corporations, dividends, redemptions, liquidations, and Subchapter S corporations.  Income Tax is a pre-requisite. 

  2. LAW 455                  Estate Planning                        2 hrs         

    This class is intended to serve as an introduction to basic estate planning techniques. Both tax and non-tax aspects will be considered from the perspectives of the drafting attorney, the settlor/testator, and beneficiaries. Emphasis will be placed on the fact gathering process, drafting, and using the marital deduction, tax credits, gifts, dynasty trusts, insurance trusts, family limited partnerships, charitable split-interest trusts, GRATS, QPRTS, sales to intentionally defective grantor trusts and other estate planning techniques to solve estate planning problems. Prerequisite: Federal Taxation of Wealth Transfers or permission of instructor.

  3. LAW 2003                Federal Tax Policy Seminar                  2 hrs         

    This course examines the effects of tax law on the public. It looks at tax treatment, such as the preference for capital gain income and the use of deductions to encourage certain preferred behaviors. In addition, the course will consider the enactment and regulation of tax laws. The course will culminate with student presentations and papers.  This course will satisfy the Advanced Writing requirement, and will also satisfy the Seminar requirement of the Advanced Legal Writing Certificate Program.

  4. LAW 653                  Federal Tax Procedure        2 hrs

    Federal Tax Procedure covers the chronology of tax litigation, from assessment by the IRS to final disposition of the case by settlement or court decision. The course will cover tax disputes, including IRS assessment authority, statutes of limitation on assessment, choice of forum, Tax Court jurisdiction, overpayments and refund procedures. Preparation of a short tax protest and Tax Court petition will be required. The course will be graded, with the grade based on an examination towards the end of the course that will be worth 60% of the final grade, and on evaluation of the writing projects. Enrollment limited to 25. Prerequisite: Income Tax.  This course satisfies 2 credits of the Experiential Learning requirement.

  5. LAW 454                  Federal Taxation of Wealth Transfers               3 hrs         

    A study of the statutes, regulations, and decided cases relating to the federal estate, gift, and generation-skipping transfer taxes and to the income taxation of trusts and estates. Formerly entitled Taxation of Estates, Gifts and Trusts.

  6. LAW 202                  Income Tax             3 hrs         

    This course is a study of the fundamental principles of the Federal income tax system as applied to individuals, including the concepts of income, allowable deductions and limitations on deductions, and the characterization of gains and losses. The course stresses reading and applying the Internal Revenue Code. Other course materials include Treasury regulations, administrative pronouncements, and decided cases.

  7. LAW 529                  Pensions/Profit Sharing/Deferred Compensation           2 hrs         

    A study of statutory provisions and regulations affecting qualified plans under Section 401 of the Internal Revenue Code. Discussion will focus on the necessary eligibility provisions, vesting provisions, contribution provisions, allocation provisions and other requirements mandated by the Internal Revenue Code. Discussion will also focus on the distribution of assets from qualified plans and the income tax ramifications with respect to such distributions. No prerequisites are required but Corporate Tax is encouraged.

  8. LAW 154                 Statutory Law & Analysis                        2 hrs    

    This course will cover the fundamental skills involved in reading, understanding, and applying statutory language to the resolution of a legal issue. The students will learn about methods of statutory interpretation and will be required to apply these skills throughout the semester to various hypothetical fact scenarios. The course will cover the parts of a statute, the interrelationship between statutes and other sources of law, and the methods of reading and interpreting statutes.     

  9. LAW 488                 Taxation of Pass-Through Entities                                            2 hrs

    This course is an introduction to the taxation of pass-through entities, including partnerships, limited partnerships, limited liability companies, and S corporations.  Emphasis will be placed on problem solving.  Income Tax is a pre-requisite.

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