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We do not grow old as long as we strive to improve ourselves.

Magazine / Academy

Ch1. Tax Law Basics — Structure of Taxation and the Duty to Pay

May 5, 2026 · OIYO Editorial

An introduction to the definition and classification of taxes (direct vs. indirect, federal vs. state), the foundational principles of US tax law, the taxpayer's duty to pay, taxpayer rights, and the basic structure of tax calculation. The first lecture in the Tax Law Essentials series.

Magazine / Academy

Ch1. Tax Law Overview — The Concept and Classification of Taxes

May 13, 2026 · OIYO Editorial

The meaning and classification of taxes (direct vs. indirect, federal vs. state/local), the constitutional and statutory basis of US tax law, and the structure of the Internal Revenue Code. The first lecture in the Tax Law Foundations series.

Magazine / Academy

Ch2. Agency Action — Formation, Legal Effect, and Defects

May 12, 2026 · OIYO Editorial

Types and legal effects of agency actions, classification of defects (voidable vs. void), and the distinction between rescission and revocation — second lecture in the Administrative Law Basics series.

Magazine / Academy

Ch2. The Cost Approach — Replacement Cost and Depreciation

May 12, 2026 · OIYO Editorial

The logic of the Cost Approach, methods for estimating replacement cost, the three causes of depreciation and how to measure them, and calculating depreciated cost value — Lecture 2 of the Appraisal Theory Fundamentals series.