{"data":{"id":"us-va/18vac35-20-510","jurisdiction":"us-va","citation":"18VAC35-20-510","heading":"Basic federal income tax","body":"Examination of federal income tax law as it applies to individuals, including their roles as partners and shareholders. Topics include: concepts of income, gross income, net income; when income should be taxed, to whom it should be taxed and its character as unearned, earned or capital gain income. Deductions are also examined in detail. Basic partnership and corporate tax law is examined.","path":["Title 18. Professional And Occupational Licensing","Agency 35. Board of Bar Examiners","Chapter 20. Law Reader Program Rule","Part IX. Course Descriptions","Article 3. Third Year"],"source_url":"https://law.lis.virginia.gov/admincode/title18/agency35/chapter20/section510/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:26Z","sha256":"f1d2d58e37ad22f391c8ad91006890e1daec11e8be683cdcbf60f52b9a55562d","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac35-20-500","next":"us-va/18vac35-20-520"},"notice":"GroundRules: Original legal text. Not legal advice."}