These briefs should be exactly that, no more than 3 pages in length. The student must also post a link or a copy of the article when posting the brief. The briefs are to be posted in the appropriate Discussion by the due dates shown in the Course Schedule below. A portion of the grading on each brief will be based on writing (eg, grammar, spelling) and readability.
Write on this article: Federal Tax Implications.pdf
Please use the "IRAC" format, or something similar. Please remember this is not a review of the article or a "book report", but rather a short explanation and analysis of the important points of your article. You should not provide your opinion, refer to the article author(s), etc., but rather have the following parts: Issue (the question your article is trying to answer), Rules (law related to the issue(s)), Analysis (applying the law to the facts), and Conclusion (the answer to your issue). It is important to keep your brief as short as possible while still effectively explaining what is important about your article.
Here is a link to a good explanation of the brief. This explanation is intended for a case brief, but the format and idea is the same. http://www.csun.edu/~kkd61657/brief.pdf