Learn or review the building blocks of capital gains & losses. This video covers the 3 elements needed for a gain or loss to be "capital" rather than "ordinary," including what constitutes a "capital asset." It also discusses holding period. Professor Lederman & Professor Emily Cauble co-host. Planned future videos will cover the capital gains preference and the limitation on capital losses.
TaxProf Blog coverage of Break Into Tax videos:
- Christians And Lederman Start YouTube Series Break Into Tax (BiT) (Feb. 16, 2021)
- Christians & Lederman: Should You Get A Tax LLM? (Feb. 24, 2021)
- Christians & Lederman: An Important Tax Tip & #WhyTakeTax? (April 1, 2021)
- Lederman & Christians: Last-Minute Exam Prep (April 24, 2021)
- Lederman & Christians: Tax Papers Unlocked — The Elevator Pitch (May 19, 2021)
- Lederman & Christians: An Overview Of U.S. Federal Tax Controversies (June 21, 2021)
- Lederman & Christians: Tax Papers Unlocked — Rita de la Feria (July 9, 2021)
- Christians & Lederman: How To Read A Tax Statute (July 24, 2021)
- Lederman & Christians: Tax Papers Unlocked — Dan Shaviro (Aug. 2, 2021)
- Christians & Lederman: Tax Careers — The Office Of Chief Counsel And The IRS (August 14, 2021)
- Lederman & Christians: Tax Papers Unlocked — Jon Choi (Aug. 21, 2021)
- Christians & Lederman Launch Season 2 of Break Into Tax (Sept. 18, 2021)
- Lederman & Bearer-Friend: Break Into Legal Academia (Sept. 25, 2021)
- Break Into Tax: Friday The 15th (October 11, 2021)
- Break Into Tax: Talking Tax Careers With The Tax Chick (Oct. 16, 2021)
- Break Into Tax: Tax Papers Unlocked — Victoria Haneman (Oct. 23, 2021)
- Break Into Tax: Exam Tips (Nov. 6, 2021)
- Break Into Tax: Introduction To Deductions (Nov. 20, 2021)
- Break Into Tax: Capital Gains & Losses — An Introduction (Nov. 27, 2021)
- Break Into Tax: The Limitation On Capital Losses (Dec. 4, 2021)
- Break Into Tax: The Capital Gains Preference (Dec. 11, 2021)
- Break Into Tax: The Federal Income Tax Treatment of Debt (Dec. 18, 2021)
- Videos: How To Do Legal Research And Tax Research (Jan. 22, 2022)
