Ch1. Introduction to Taxes — Types and Structure of US Taxes
A complete overview of the US tax system — federal vs. state/local taxes, direct vs. indirect taxes, and the structure and key features of major tax categories explained in one place.
Technical insights and deep-dives in Academy.
A complete overview of the US tax system — federal vs. state/local taxes, direct vs. indirect taxes, and the structure and key features of major tax categories explained in one place.
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.
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.
The structure and account classifications of the balance sheet, current and non-current assets, current and non-current liabilities, and the components of equity — the second lecture in the Accounting Basics series.
Advanced strategies for the written portion of a public administration professional exam: applying legal doctrine to case scenarios, government document drafting standards, and the authorized scope of an administrative agent's practice.
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.