More podcasts from American College

HS 326 Audio: Planning For Retirement Needs
HS 326 Audio: Planning For Retirement Needs

infrequent

HS 328 Video: Investments
HS 328 Video: Investments

infrequent

HS 376 Audio: Legal and Financial Issues for Special Needs Families
HS 376 Audio: Legal and Financial Issues for Special Needs Families

infrequent

HS 323 Audio: Individual Life Insurance (2015)
HS 323 Audio: Individual Life Insurance (2015)

infrequent

HS 328 Audio: Investments
HS 328 Audio: Investments

infrequent

HS 330 Video: Fundamentals of Estate Planning
HS 330 Video: Fundamentals of Estate Planning

infrequent

HS 333 Video: Personal Financial Planning: Comprehensive Case Analysis
HS 333 Video: Personal Financial Planning: Comprehensive Case Analysis

infrequent

GS 803 Audio: Financial Statement Analysis
GS 803 Audio: Financial Statement Analysis

infrequent

GS 803 Video: Financial Statement Analysis
GS 803 Video: Financial Statement Analysis

infrequent

Search for episodes from HS 321 Video: Income Taxation 13th Edition with a specific topic:

Latest episodes from HS 321 Video: Income Taxation 13th Edition

11-4 Explain what is meant by depreciation recapture, and describe the election to expense certain depreciable business assets

Play Episode Listen Later May 17, 2017 3:05


elections explain meant describe expense depreciation recapture business assets
9-2 Explain the rules regarding the deductibility of medical and dental expenses, and describe what constitutes an eligible expense under these rules

Play Episode Listen Later May 17, 2017 2:05


medical explain describe dental expenses eligible deductibility
14-5 Describe the applicability and calculation of the tax on net investment income; identify strategies minimizing exposure to it.

Play Episode Listen Later May 19, 2015 5:43


strategy identify exposure describe minimizing calculation applicability investment income
6-6 Explain the extent to which dependent-care assistance benefits are taxed

Play Episode Listen Later May 19, 2015 0:44


care benefits explain assistance dependent extent taxed
6-0 Chapter 6 -- Overview

Play Episode Listen Later May 19, 2015 0:47


19-1 Explain the tax implications of corporate distributions to stockholders

Play Episode Listen Later Apr 23, 2015 6:19


corporate explain distributions tax implications stockholders
4-0 Chapter 4 -- Overview

Play Episode Listen Later Apr 10, 2015 0:50


11-2 Describe several methods used to compute depreciation deductions for pre-ACRS assets, and distinguish depreciation from obsolescence

Play Episode Listen Later May 30, 2013 5:33


methods assets describe depreciation distinguish deductions compute obsolescence acrs
19-4 Explain the requirements for Section 303 stock redemptions

Play Episode Listen Later May 30, 2013 2:38


stock explain requirements redemptions
5-1 Explain the tax treatment of payments in connection with separation or divorce

Play Episode Listen Later May 8, 2013 12:05


divorce treatments explain payments separation
20-4 Describe the tax treatment of both limited partnerships and family partnerships

Play Episode Listen Later May 8, 2013 3:10


family partnership treatments limited describe
17-2 Describe the concept of material change in a life insurance policy, and explain how a material change can convert a policy into a MEC

Play Episode Listen Later May 8, 2013 2:24


concept material explain convert describe life insurance policy
18-0 Chapter 18 -- Overview

Play Episode Listen Later May 8, 2013 0:28


6-1 Explain the general rule regarding the income taxation of amounts received by gift or inheritance

Play Episode Listen Later May 8, 2013 1:02


income explain inheritance received taxation amounts
20-0 Chapter 20 -- Overview

Play Episode Listen Later May 8, 2013 0:18


0-0 HS 321 - Course Introduction

Play Episode Listen Later Sep 9, 2011 1:56


HS 321 Course Introduction

hs course introduction
20-2 Describe the tax ramifications of forming a partnership, and explain how each partner is taxed

Play Episode Listen Later Jun 23, 2011 7:10


Describe the tax ramifications of forming a partnership, and explain how each partner is taxed.

partnership explain describe forming taxed tax ramifications
20-3 Explain the tax effects to the partnership and the partners upon theretirement or death of a partner

Play Episode Listen Later Jun 23, 2011 3:32


Explain the tax effects to the partnership and the partners upon the retirement or death of a partner.

death partnership effects explain
16-3 Explain the tax consequences of life insurance with respect to transfers for value, lack of insurable interest, corporate distributions, charitable contributions, separation and divorce, additional compensation, and split-dollar arrangements

Play Episode Listen Later Jun 23, 2011 7:42


Explain the tax consequences of life insurance with respect to transfers for value, lack of insurable interest, corporate distributions, charitable contributions, separation and divorce, additional compensation, and split-dollar arrangements.

divorce respect lack corporate consequences split dollar explain separation transfers compensation life insurance arrangements distributions charitable contributions insurable interest
16-4 Explain the income tax restrictions on certain amounts paid in connection with insurance contracts

Play Episode Listen Later Jun 23, 2011 2:28


Explain the income tax restrictions on certain amounts paid in connection with insurance contracts.

insurance paid explain contracts restrictions income taxes amounts
19-0 Chapter 19 -- Overview

Play Episode Listen Later Jun 23, 2011 0:24


Chapter 19 - Introduction

19-2 Explain the various requirements for treating stock redemptions as capital transactions

Play Episode Listen Later Jun 23, 2011 4:35


Explain the various requirements for treating stock redemptions as capital transactions.

capital stock explain treating requirements transactions redemptions
19-3 Explain the attribution rules that apply to corporate stock redemptions

Play Episode Listen Later Jun 23, 2011 2:13


Explain the attribution rules that apply to corporate stock redemptions.

corporate stock explain attribution redemptions
20-1 Describe the significance of being classified as an unincorporated business entity for tax law purposes, and explain both the aggregate and entity theories for taxation of partnerships and partners

Play Episode Listen Later Jun 23, 2011 2:10


Describe the significance of being classified as an unincorporated business entity for tax law purposes, and explain both the aggregate and entity theories for taxation of partnerships and partners.

partnership explain significance theories describe purposes taxation entity classified tax law aggregate unincorporated
16-0 Chapter 16 -- Overview

Play Episode Listen Later Jun 23, 2011 1:01


Chapter 16 - Overview

16-1 Describe the extent to which life insurance death benefits may be excluded from gross income, and explain how life insurance living benefits are treated for income tax purposes

Play Episode Listen Later Jun 23, 2011 8:33


Describe the extent to which life insurance death benefits may be excluded from gross income, and explain how life insurance living benefits are treated for income tax purposes.

death explain gross describe life insurance purposes treated income taxes extent excluded living benefits
16-2 Explain the income tax treatment of disability income payments, benefits payable from medical expense coverages, and premiums paid for both personal and business life and health insurance

Play Episode Listen Later Jun 23, 2011 0:41


Explain the income tax treatment of disability income payments, benefits payable from medical expense coverages, and premiums paid for both personal and business life and health insurance.

personal benefits medical treatments paid disability explain payments health insurance expense income taxes business life premiums payable coverages
17-0 Chapter 17 -- Overview

Play Episode Listen Later Jun 23, 2011 1:04


Chapter 17 - Overview

17-1 Explain what determines whether a life insurance policy is classified as a modified endowment contract (MEC)

Play Episode Listen Later Jun 23, 2011 1:22


Explain what determines whether a life insurance policy is classified as a modified endowment contract (MEC).

contract explain determines mec classified modified endowments life insurance policy
18-1 Describe the characteristics of the corporate form of business, and explain its advantages and disadvantages

Play Episode Listen Later Jun 23, 2011 1:36


Describe the characteristics of the corporate form of business, and explain its advantages and disadvantages.

corporate explain characteristics describe disadvantages
18-2 Explain the requirements for the formation of an S corporation, and describe the advantages and disadvantages of being taxed as an S corporation

Play Episode Listen Later Jun 23, 2011 2:50


Explain the requirements for the formation of an S corporation, and describe the advantages and disadvantages of being taxed as an S corporation.

explain corporations formation requirements describe disadvantages taxed
18-3 Describe the requirements for incorporating a business under the nonrecognition provisions of the Code, and explain the respective roles of debt and equity in the corporate structure

Play Episode Listen Later Jun 23, 2011 2:03


Describe the requirements for incorporating a business under the nonrecognition provisions of the Code, and explain the respective roles of debt and equity in the corporate structure.

code debt equity roles explain requirements describe incorporating provisions respective corporate structure
13-0 Chapter 13 -- Overview

Play Episode Listen Later Jun 23, 2011 0:35


Chapter 13 - Overview

13-1 Explain how gain or loss on the sale or exchange of property is ascertained for federal income tax purposes

Play Episode Listen Later Jun 23, 2011 4:05


Explain how gain or loss on the sale or exchange of property is ascertained for federal income tax purposes.

loss sale property exchange explain purposes federal income tax
13-2 Describe the rules for determining basis when property is acquired by purchase, exchange, gift, or inheritance

Play Episode Listen Later Jun 23, 2011 5:20


Describe the rules for determining basis when property is acquired by purchase, exchange, gift, or inheritance.

property exchange inheritance basis describe determining acquired
13-3 Explain the rules with respect to like-kind exchanges of business or investment property

Play Episode Listen Later Jun 23, 2011 4:26


Explain the rules with respect to like-kind exchanges of business or investment property.

respect explain exchanges investment property
13-4 Explain the rules with respect to nontaxable exchanges of insurance or annuity contracts

Play Episode Listen Later Jun 23, 2011 1:14


Explain the rules with respect to nontaxable exchanges of insurance or annuity contracts.

respect insurance explain contracts exchanges annuity
13-5 Explain the rules for exclusion of gain when a principal residence is sold

Play Episode Listen Later Jun 23, 2011 1:16


Explain the rules for exclusion of gain when a principal residence is sold.

principal sold explain residence exclusion
13-6 Describe the wash sale rules

Play Episode Listen Later Jun 23, 2011 0:33


Describe the wash sale rules.

sale wash describe
14-0 Chapter 14 -- Overview

Play Episode Listen Later Jun 23, 2011 0:21


Chapter 14 - Overview

14-1 Explain what a capital asset is, and identify items that are not treated as capital assets

Play Episode Listen Later Jun 23, 2011 0:58


Explain what a capital asset is, and identify items that are not treated as capital assets.

capital identify explain assets treated
14-3 Describe the special rule for taxation on the sale or exchange of depreciable or real property used in a trade or business

Play Episode Listen Later Jun 23, 2011 0:59


Describe the special rule for taxation on the sale or exchange of depreciable or real property used in a trade or business.

trade sale exchange describe taxation real property

Claim HS 321 Video: Income Taxation 13th Edition

In order to claim this podcast we'll send an email to with a verification link. Simply click the link and you will be able to edit tags, request a refresh, and other features to take control of your podcast page!

Claim Cancel