Topics covered include: Tax Benefit Rule; Claim of Right Doctrine; Mitigation Rules; Proper application of Section 1341. Upon completing this course, you should be able to: Describe situations in which tax benefit rule requires taxpayer to include items in income; Identify when a taxpayer must include income received under a claim of right, even if retention of the money is uncertain; Explain when the mitigation provisions may preclude a taxpayer from receiving a tax benefit in a year open under the statute of limitations; Recognize when section 1341 may allow a tax credit based on a deduction related to income included in a prior year; Differentiate IRC sections and how they apply; Identify what must be present for the claim of right doctrine to apply; Identify Section 1341 requirements; Recognize how the tax benefit rules apply; Differentiate statements with respect to the tax benefit doctrine.