The Center
for Computer-Assisted Legal Instruction
CALI Lessons Subject List - Tax Law
Printable version.|
Reginald Mombrun Professor of Law North Carolina Central University School of Law Approximate completion time 60-75 minutes.
| The Concept of Gross Income This lesson will introduce you to the concept of Gross Income, usually the first concept students encounter in their study of the Federal income tax system. This lesson will also discuss certain exclusions, deductions and other concepts encountered in the calculation of Gross Income. This lesson will be useful to the novice student as it introduces the student to the typical analysis tax lawyers engage in. tax02 |
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Allan Samansky Professor of Law Ohio State University Moritz College of Law Approximate completion time 5 hours.
| Introduction to Partnership Taxation This series of three tutorials leads students through nine problems involving the taxation of partners and partnerships. The tutorials will be most useful when students have prepared the problems before turning on the computer. After having completed the tutorials, students should have a good understanding of the basic tax rules for partnerships. The first tutorial involves the formation, operation, and liquidation of a partnership. The student learns how the various Code provisions interrelate, and becomes familiar with I.R.C, §704(c)(1)(A). The second tutorial deals with sale of a partnership interest. The third tutorial involves the tax consequences when a partnership incurs a liability and considers the impact of the passive loss rules. Each tutorial asks a series of questions in connection with the problems presented in the printed handout material that accompanies this exercise. The tutorial provides suggestions or hints to a student who has given a wrong answer and makes her try again. It also explains the significance of a correct answer. At various times a separate screen summarizes the results or presents important observations. After the fourth wrong answer to any question, the computer always provides the correct answer. To prevent a student from completing the tutorial by guessing blindly and letting the computer supply all the right answers, the program terminates after the computer has had to provide the right answer for three consecutive questions. tax01 |
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Ronald Brown Professor of Law Nova Southeastern University Shepard Broad Law Center Approximate completion time 30 minutes.
| Statutory Interpretation This lesson introduces the student to the doctrine and processes involved in interpreting state and federal statutes. Statutes are a critical part of every substantive area of the law, so this is important background for every law student, lawyer and judge. lcs03 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax101 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax102 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax103 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Gross Income: Alimony and Alimony Recapture This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax104 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Gross Income: Damages and Related Receipts This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax105 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax106 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax107 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Gross Income: Scholarships This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax108 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax109 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax110 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax111 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Deductions: Trade or Business Deductions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax112 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Basic Federal Income Taxation: Deductions: Deductions for Taxes This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax113 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax114 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Interest Deductions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax115 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Traveling Expenses This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax116 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Below Market Loans This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax117 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Education Expenses This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax118 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax119 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax120 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Deductions: Moving Expenses This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax121 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax122 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Medical Expense Deductions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax123 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax124 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax125 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax126 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax127 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax128 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax129 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax130 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax131 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax132 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax133 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax134 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Property Transactions: Capital Asset Identification This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax135 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax136 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax137 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax138 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax139 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax140 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax141 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax142 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Corporate Taxation: Formation: Formation of C Corporations: Basic Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax143 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax144 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax145 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Distributions: Distributions of Cash by C Corporations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax146 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Distributions: Defining Section 306 Stock This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax147 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Corporate Taxation: Distributions: Distributions of Property by C Corporations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax148 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Corporate Taxation: Distributions: Section 306 Exceptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax149 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Distributions: Distributions of Interests by C Corporations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax150 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax151 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax152 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302 This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax153 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4) This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax154 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1) This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax155 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 35 minutes.
| Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304 This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax156 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2) This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax157 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Redemptions: Constructive Ownership of Stock This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax158 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3) This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax159 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a) This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax160 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336 This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax161 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Liquidations: Subsidiary Liquidations: Section 332 This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax162 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Reorganizations: A Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax163 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Reorganizations: Tax Consequences of Acquisitive D Reorganizations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax164 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax165 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 35 minutes.
| Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax166 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Corporate Taxation: Reorganizations: B Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax167 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Corporate Taxation: Reorganizations: E Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax168 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Reorganizations: Tax Consequences of B Reorganizations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax169 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 8 minutes.
| Corporate Taxation: Reorganizations: F Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax170 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Reorganizations: C Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax171 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Corporate Taxation: Reorganizations: G Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax172 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Corporate Taxation: Reorganizations: Tax Consequences of C Reorganizations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax173 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Corporate Taxation: Reorganizations: D Reorganizations: Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax174 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Basic Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax175 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax176 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax177 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Definition and Formation: Formation of C Corporations: The Effect of Liabilities This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax178 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Definition and Formation: Partnership Definition This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax179 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Definition and Formation: Partnership Liabilities: In General This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax180 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax181 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Definition and Formation: Partnership Classification This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax182 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Definition and Formation: S Corporation Formation: Eligibility This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax183 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Definition and Formation: Partnership Formation: Basic Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax184 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Entity Level Determinations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax185 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Operations: Partnership: Entity Level Determinations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax186 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax187 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operations: Partnership: Separately Stated Items This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax188 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Cash Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax189 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Calculation of C Corporation Earnings and Profits This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax190 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax191 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 35 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Property Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax192 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: S Corporation Cash Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax193 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(e) Allocation Rules This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax194 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Distributions of Interests This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax195 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax196 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax197 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax198 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax199 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership: At Risk and Passive Loss Limitations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax200 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax201 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax202 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax203 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Operating Distributions and Allocations: Partnership Contributed Property Allocations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax204 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Sales of Interests: Sales of Partnership Interests This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax205 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax206 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Redemption Consequences This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax207 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax208 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax209 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax210 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Proportionate Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax211 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Treatment of Section 736 Payments This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax212 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(2) Redemptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax213 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions I This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax214 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax215 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions II This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax216 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(4) Redemptions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax217 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions III This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax218 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax219 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election by Revocation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax220 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: Partnerships: Termination Consequences This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax221 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Distributions of Property in Complete Liquidations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax222 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax223 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Effects of Complete Liquidations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax224 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax225 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Partnership Taxation: Partnership Definition: Partnership Definition: In General This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax226 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Definition: Partnership Definition: Investment Trusts This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax227 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Definition: Partnership Classification: In General This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax228 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Operation: Partnership Taxable Year This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax229 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Operation: Partnership Separately Stated Items This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax230 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Operation: Sales and Exchanges With Controlled Partnerships This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax231 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Operation: Partnership Entity Level Determinations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax232 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax233 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax234 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax235 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax236 |
|
James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax238 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax239 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions I This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax240 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax241 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions II This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax242 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Terminations: Partnership Terminations: Causes This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax243 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax244 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Basic Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax245 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax246 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax247 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 35 minutes.
| Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax248 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Partnership Taxation: Partnership Allocations: Special Allocations: Basic Issues This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax249 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Allocations: Allocations When Partners' Interests Vary This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax250 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 30 minutes.
| Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax251 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Allocations: The Section 704(e) Allocation Rules This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax252 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: General Principles This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax253 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| Partnership Taxation: Partnership Allocations: The Section 704(d) Loss Limitation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax254 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Gain, Loss, and Characterization This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax255 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Allocations: At-Risk Limitations in the Partnership Context This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax256 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax257 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax258 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax259 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Sales of Partnership Interests: Sales of Partnership Interests This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax260 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Sales of Partnership Interests: Basis Adjustments With Respect to Transferee Partners This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax261 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| Partnership Taxation: Identifying Section 751 Assets This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax237 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| S Corporation Taxation: Formation and Qualification: Eligibility as Small Business Corporation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax262 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| S Corporation Taxation: Formation and Qualification: S Corporation Elections This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax263 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| S Corporation Taxation: Taxation of the Shareholder: S Corporation Entity Level Determinations This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax264 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax265 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax266 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax267 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax268 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 20 minutes.
| S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: Computation of the Tax This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax269 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| S Corporation Taxation: Distributions: Distributions of Cash by an S Corporation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax270 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| S Corporation Taxation: Termination of the S Election: The Termination of S Election by Revocation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax271 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 15 minutes.
| S Corporation Taxation: Termination of the S Election: The Termination of S Election: Causes This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax272 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 10 minutes.
| S Corporation Taxation: Termination of the S Election: The Termination of S Election: Consequences This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax273 |
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James Edward Maule Professor of Law Villanova University School of Law Approximate completion time 25 minutes.
| S Corporation Taxation: Termination of the S Election: The Post-Termination Transition Period of an S Corporation This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations. tax274 |
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