James Edward Maule
Professor of Law
Villanova University School of Law
 | James Edward Maule is a professor of law at Villanova University School of Law where he teaches basic federal income tax, partnership taxation, business entity taxation, and decedents' estates and trusts, and he has taught other tax courses and several computer-related law courses. He has written 14 BNA Tax Management portfolios, including the full set of tax law overview portfolios. He has written several other books, including one on the first amendment, numerous book and treatise chapters, and a multitude of journal articles, columns, letters to the editor, and newspaper articles. He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets. He has participated in dozens of continuing legal education programs.
Prof. Maule has worked on tax and digital technology development projects. He has published a variety of web-based materials, in tax and other areas of the law. He owns TaxJEM, Inc., a provider of internet-based tax education programs, and JEMBook Publishing Co.
Prof. Maule is a member of the BNA Tax Management Advisory Board. He has served on several other editorial advisory boards. He is a recipient of the BNA Tax Management, Inc. Distinguished Author Award, and has been selected for inclusion in biographical encyclopedias.
Prof. Maule is a member of the Section of Taxation of the American Bar Association, and several of its committees. He serves as a Recent Developments Editor for the Tax Lawyer.
Prof. Maule formerly was a law professor at the Dickinson School of Law, an attorney-advisor to the Hon. Herbert L. Chabot of the United States Tax Court, and an attorney-advisor in the Legislation and Regulations Division of the Office of Chief Counsel to the Internal Revenue Service.
Prof. Maule earned his LL.M. (Taxation) with highest honors from George Washington University National Law Center. He earned his J.D. cum laude from Villanova University School of Law, where he served as case and comment editor of the law review and was the recipient of several academic awards. He earned his B.S. cum laude from the University of Pennsylvania Wharton School.
Lessons by James Edward Maule: - Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
- Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
- Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds
- Basic Federal Income Taxation: Gross Income: Alimony and Alimony Recapture
- Basic Federal Income Taxation: Gross Income: Damages and Related Receipts
- Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine
- Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
- Basic Federal Income Taxation: Gross Income: Scholarships
- Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services
- Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds
- Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation
- Basic Federal Income Taxation: Deductions: Trade or Business Deductions
- Basic Federal Income Taxation: Deductions: Deductions for Taxes
- Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
- Basic Federal Income Taxation: Deductions: Interest Deductions
- Basic Federal Income Taxation: Deductions: Traveling Expenses
- Basic Federal Income Taxation: Deductions: Below Market Loans
- Basic Federal Income Taxation: Deductions: Education Expenses
- Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations
- Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts
- Basic Federal Income Taxation: Deductions: Moving Expenses
- Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities
- Basic Federal Income Taxation: Deductions: Medical Expense Deductions
- Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations
- Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations
- Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions
- Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine
- Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status
- Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income
- Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit
- Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
- Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics
- Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence
- Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property
- Basic Federal Income Taxation: Property Transactions: Capital Asset Identification
- Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics
- Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics
- Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting
- Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales
- Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments
- Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property
- Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services
- Corporate Taxation: Formation: Formation of C Corporations: Basic Issues
- Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities
- Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues
- Corporate Taxation: Distributions: Distributions of Cash by C Corporations
- Corporate Taxation: Distributions: Defining Section 306 Stock
- Corporate Taxation: Distributions: Distributions of Property by C Corporations
- Corporate Taxation: Distributions: Section 306 Exceptions
- Corporate Taxation: Distributions: Distributions of Interests by C Corporations
- Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock
- Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits
- Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302
- Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4)
- Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1)
- Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304
- Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2)
- Corporate Taxation: Redemptions: Constructive Ownership of Stock
- Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3)
- Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)
- Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336
- Corporate Taxation: Liquidations: Subsidiary Liquidations: Section 332
- Corporate Taxation: Reorganizations: A Reorganizations: Definition
- Corporate Taxation: Reorganizations: Tax Consequences of Acquisitive D Reorganizations
- Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations
- Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations
- Corporate Taxation: Reorganizations: B Reorganizations: Definition
- Corporate Taxation: Reorganizations: E Reorganizations: Definition
- Corporate Taxation: Reorganizations: Tax Consequences of B Reorganizations
- Corporate Taxation: Reorganizations: F Reorganizations: Definition
- Corporate Taxation: Reorganizations: C Reorganizations: Definition
- Corporate Taxation: Reorganizations: G Reorganizations: Definition
- Corporate Taxation: Reorganizations: Tax Consequences of C Reorganizations
- Corporate Taxation: Reorganizations: D Reorganizations: Definition
- Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Basic Issues
- Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections
- Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities
- Taxation of Business Entities: Definition and Formation: Formation of C Corporations: The Effect of Liabilities
- Taxation of Business Entities: Definition and Formation: Partnership Definition
- Taxation of Business Entities: Definition and Formation: Partnership Liabilities: In General
- Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues
- Taxation of Business Entities: Definition and Formation: Partnership Classification
- Taxation of Business Entities: Definition and Formation: S Corporation Formation: Eligibility
- Taxation of Business Entities: Definition and Formation: Partnership Formation: Basic Issues
- Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Entity Level Determinations
- Taxation of Business Entities: Operations: Partnership: Entity Level Determinations
- Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items
- Taxation of Business Entities: Operations: Partnership: Separately Stated Items
- Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Cash Distributions
- Taxation of Business Entities: Operating Distributions and Allocations: Calculation of C Corporation Earnings and Profits
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary
- Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Property Distributions
- Taxation of Business Entities: Operating Distributions and Allocations: S Corporation Cash Distributions
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(e) Allocation Rules
- Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Distributions of Interests
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation
- Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership: At Risk and Passive Loss Limitations
- Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions
- Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions
- Taxation of Business Entities: Operating Distributions and Allocations: Partnership Contributed Property Allocations
- Taxation of Business Entities: Sales of Interests: Sales of Partnership Interests
- Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets
- Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Redemption Consequences
- Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations
- Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments
- Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions
- Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Proportionate Distributions
- Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Treatment of Section 736 Payments
- Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(2) Redemptions
- Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions I
- Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions
- Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions II
- Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(4) Redemptions
- Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions III
- Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders
- Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election by Revocation
- Taxation of Business Entities: Liquidations and S Election Termination: Partnerships: Termination Consequences
- Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Distributions of Property in Complete Liquidations
- Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes
- Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Effects of Complete Liquidations
- Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences
- Partnership Taxation: Partnership Definition: Partnership Definition: In General
- Partnership Taxation: Partnership Definition: Partnership Definition: Investment Trusts
- Partnership Taxation: Partnership Definition: Partnership Classification: In General
- Partnership Taxation: Partnership Operation: Partnership Taxable Year
- Partnership Taxation: Partnership Operation: Partnership Separately Stated Items
- Partnership Taxation: Partnership Operation: Sales and Exchanges With Controlled Partnerships
- Partnership Taxation: Partnership Operation: Partnership Entity Level Determinations
- Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships
- Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships
- Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III
- Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions
- Partnership Taxation: Identifying Section 751 Assets
- Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions
- Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments
- Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions I
- Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments
- Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions II
- Partnership Taxation: Partnership Terminations: Partnership Terminations: Causes
- Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences
- Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Basic Issues
- Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services
- Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General
- Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities
- Partnership Taxation: Partnership Allocations: Special Allocations: Basic Issues
- Partnership Taxation: Partnership Allocations: Allocations When Partners' Interests Vary
- Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions
- Partnership Taxation: Partnership Allocations: The Section 704(e) Allocation Rules
- Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: General Principles
- Partnership Taxation: Partnership Allocations: The Section 704(d) Loss Limitation
- Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Gain, Loss, and Characterization
- Partnership Taxation: Partnership Allocations: At-Risk Limitations in the Partnership Context
- Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property
- Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context
- Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property
- Partnership Taxation: Sales of Partnership Interests: Sales of Partnership Interests
- Partnership Taxation: Sales of Partnership Interests: Basis Adjustments With Respect to Transferee Partners
- S Corporation Taxation: Formation and Qualification: Eligibility as Small Business Corporation
- S Corporation Taxation: Formation and Qualification: S Corporation Elections
- S Corporation Taxation: Taxation of the Shareholder: S Corporation Entity Level Determinations
- S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items
- S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules
- S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General
- S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income
- S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: Computation of the Tax
- S Corporation Taxation: Distributions: Distributions of Cash by an S Corporation
- S Corporation Taxation: Termination of the S Election: The Termination of S Election by Revocation
- S Corporation Taxation: Termination of the S Election: The Termination of S Election: Causes
- S Corporation Taxation: Termination of the S Election: The Termination of S Election: Consequences
- S Corporation Taxation: Termination of the S Election: The Post-Termination Transition Period of an S Corporation
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