• Request new password
  • Register for CALI web access
Home

The Center for Computer-Assisted Legal Instruction

CALI Main

  • Lessons
    • Lessons by Subject
    • Lessons by Casebook
    • Lessons by Course Outline
  • Teaching
    • CALI Author
    • Classcaster
    • eLangdell
    • Legal Education Commons
    • MediaNotes
  • Learning
    • Podcasts/Blogs
  • Conferences
  • Surveys/Articles
  • Awards
  • Blog
  • Support
Home

Upcoming CALI events

  • No upcoming events available
Add to iCalendar
more

Lesson Category List

  • lessons

Statutory Interpretation

Ronald Brown -- Professor of Law

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.


Introduction to Partnership Taxation

Allan Samansky -- Professor of Law

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.


The Concept of Gross Income

Reginald Mombrun -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Alimony and Alimony Recapture

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Damages and Related Receipts

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Scholarships

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Trade or Business Deductions

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Deductions for Taxes

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Interest Deductions

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Traveling Expenses

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Below Market Loans

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Education Expenses

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Moving Expenses

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Medical Expense Deductions

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Capital Asset Identification

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property

James Edward Maule -- Professor of Law

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.


Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Formation: Formation of C Corporations: Basic Issues

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Distributions of Cash by C Corporations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Defining Section 306 Stock

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Distributions of Property by C Corporations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Section 306 Exceptions

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Distributions of Interests by C Corporations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4)

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1)

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2)

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Constructive Ownership of Stock

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3)

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Liquidations: Subsidiary Liquidations: Section 332

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: A Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: Tax Consequences of Acquisitive D Reorganizations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: B Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: E Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: Tax Consequences of B Reorganizations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: F Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: C Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: G Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: Tax Consequences of C Reorganizations

James Edward Maule -- Professor of Law

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.


Corporate Taxation: Reorganizations: D Reorganizations: Definition

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Basic Issues

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Formation of C Corporations: The Effect of Liabilities

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Partnership Definition

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Partnership Liabilities: In General

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Partnership Classification

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: S Corporation Formation: Eligibility

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Definition and Formation: Partnership Formation: Basic Issues

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Entity Level Determinations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operations: Partnership: Entity Level Determinations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operations: Partnership: Separately Stated Items

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Cash Distributions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Calculation of C Corporation Earnings and Profits

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Property Distributions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: S Corporation Cash Distributions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(e) Allocation Rules

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Distributions of Interests

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership: At Risk and Passive Loss Limitations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Operating Distributions and Allocations: Partnership Contributed Property Allocations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Sales of Interests: Sales of Partnership Interests

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Redemption Consequences

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Proportionate Distributions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Treatment of Section 736 Payments

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(2) Redemptions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions I

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions II

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(4) Redemptions

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions III

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election by Revocation

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: Partnerships: Termination Consequences

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Distributions of Property in Complete Liquidations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Effects of Complete Liquidations

James Edward Maule -- Professor of Law

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.


Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Definition: Partnership Definition: In General

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Definition: Partnership Definition: Investment Trusts

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Definition: Partnership Classification: In General

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Operation: Partnership Taxable Year

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Operation: Partnership Separately Stated Items

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Operation: Sales and Exchanges With Controlled Partnerships

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Operation: Partnership Entity Level Determinations

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Identifying Section 751 Assets

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions I

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions II

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Terminations: Partnership Terminations: Causes

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Basic Issues

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Special Allocations: Basic Issues

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Allocations When Partners' Interests Vary

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: The Section 704(e) Allocation Rules

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: General Principles

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: The Section 704(d) Loss Limitation

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Gain, Loss, and Characterization

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: At-Risk Limitations in the Partnership Context

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Sales of Partnership Interests: Sales of Partnership Interests

James Edward Maule -- Professor of Law

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.


Partnership Taxation: Sales of Partnership Interests: Basis Adjustments With Respect to Transferee Partners

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Formation and Qualification: Eligibility as Small Business Corporation

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Formation and Qualification: S Corporation Elections

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Taxation of the Shareholder: S Corporation Entity Level Determinations

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: Computation of the Tax

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Distributions: Distributions of Cash by an S Corporation

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Termination of the S Election: The Termination of S Election by Revocation

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Termination of the S Election: The Termination of S Election: Causes

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Termination of the S Election: The Termination of S Election: Consequences

James Edward Maule -- Professor of Law

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.


S Corporation Taxation: Termination of the S Election: The Post-Termination Transition Period of an S Corporation

James Edward Maule -- Professor of Law

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.


  • About
  • Contact
  • Legal
The Center for Computer-Assisted Legal Instruction
All Contents Copyright The Center for Computer-Assisted Legal Instruction