Lesson Category List
Statutory Interpretation
Ronald Brown -- Professor of LawThis 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 LawThis 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 LawThis 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students 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 LawThis lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations.

