Tax Lecture Notes

  • Chapter 1: Introduction (lectures 1 - 2)
  • Chapter 2: Recovery of Basis (lectures 3 - 15) (revised 1/29/2017)
  • Chapter 3: Income (lectures 16 - 23)
  • Chapter 4: Tax Accounting (lectures 24 - 28)
  • Chapter 5: Personal Deductions (lectures 29 - 30)
  • Chapter 6: Expenditures both Personal and Profit-Seeking (lectures 31 - 32)
  • Chapter 7: Assignment of Income (lectures 33 - 35)
  • Chapter 8: Capital Gains and Losses (lectures 36 - 41)
  • Chapter 9: Tax Shelters (lectures 42-43)