HS 321 Audio: Income Taxation 13th Edition episodes:

• May 30, 201317-2 Describe the concept of material change in a life insurance policy, and explain how a material change can convert a policy into a MEC.

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• May 30, 201320-4 Describe the tax treatment of both limited partnerships and family partnerships.

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• May 30, 201314-5 Describe the applicability and calculation of the tax on net investment income; identify strategies minimizing exposure to it.

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• May 30, 201318-0 Chapter 18 - Overview

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• May 30, 201320-0 Chapter 20 - Overview

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• May 30, 201318-5 Describe the purposes of the accumulated-earnings tax and the personal-holding-company tax, and explain corporate policy with respect to dividend distributions.

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• May 30, 201318-4 Describe how a corporation determines taxable income or loss, and explain the issues associated with deductions for salaries, charitable deductions, deductions for dividends received, and other d

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• May 30, 201314-2 Explain how the capital gain and loss rules apply to the sale or exchange of a capital asset.

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• May 30, 20136-2 Describe the rules regarding the taxation of interest on state and municipal bonds, U.S. Treasury obligations, and educational savings bonds, and explain how the gain on the sale of tax-exempt sec

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• May 30, 20134-3 Explain how tax liability is determined.

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