James Edward Maule

Villanova University School of Law

Professor of Law Emeritus

James Edward Maule is a professor of law emeritus at Villanova University School of Law, where he taught basic federal income tax, partnership taxation, business entity taxation, and decedents' estates and trusts, and he has taught other tax courses and several computer-related law courses. He has written 14 BNA Tax Management portfolios, including the full set of tax law overview portfolios. He has written several other books, including one on the First Amendment, numerous book and treatise chapters, and many journal articles, columns, letters to the editor, and newspaper articles. He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets. He has participated in dozens of continuing legal education programs.

Prof. Maule has worked on tax and digital technology development projects. He has published various web-based materials in tax and other areas of the law. He owned TaxJEM, Inc., a provider of internet-based tax education programs, and owns JEMBook Publishing Co.

Prof. Maule is a member of the BNA Tax Management Advisory Board. He has served on several other editorial advisory boards. He is a recipient of the BNA Tax Management, Inc. Distinguished Author Award and has been selected for inclusion in biographical encyclopedias.

Prof. Maule is a member of the Section of Taxation of the American Bar Association and several of its committees. He served as a Recent Developments Editor for the Tax Lawyer. Prof. Maule formerly was a law professor at the Dickinson School of Law, an attorney-advisor to the Hon. Herbert L. Chabot of the United States Tax Court, and an attorney-advisor in the Legislation and Regulations Division of the Office of Chief Counsel to the Internal Revenue Service.

Prof. Maule earned his LL.M. (Taxation) with highest honors from George Washington University National Law Center. He earned his J.D. cum laude from Villanova University School of Law, where he served as case and comment editor of the law review and was the recipient of several academic awards. He earned his B.S. cum laude from the University of Pennsylvania Wharton School.

CALI Lessons

Lesson Title	CALI Topic(s)	Published in	Latest update
Tax Lessons	2L-3L Upper Level Lesson Topics Tax Law	2009	September 10, 2018
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 18, 2018
Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 19, 2018
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 11, 2018
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 19, 2018
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	October 3, 2018
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 17, 2020
Basic Federal Income Taxation: Gross Income: Scholarships	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 18, 2020
Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 22, 2020
Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 22, 2018
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	February 18, 2019
Basic Federal Income Taxation: Deductions: Trade or Business Deductions	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 17, 2020
Basic Federal Income Taxation: Deductions: Deductions for Taxes	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 25, 2019
Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 22, 2018
Basic Federal Income Taxation: Deductions: Interest Deductions	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 26, 2019
Basic Federal Income Taxation: Deductions: Traveling Expenses	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 24, 2023
Basic Federal Income Taxation: Deductions: Below Market Loans	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 5, 2021
Basic Federal Income Taxation: Deductions: Education Expenses	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 18, 2020
Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	March 9, 2017
Basic Federal Income Taxation: Deductions: Basic Depreciation Concepts	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	September 18, 2018
Basic Federal Income Taxation: Deductions: Moving Expenses	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	March 2, 2017
Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 22, 2018
Basic Federal Income Taxation: Deductions: Medical Expense Deductions	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	February 15, 2017
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	November 15, 2019
Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	February 16, 2017
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	December 12, 2019
Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 22, 2021
Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	May 19, 2021
Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	October 4, 2021
Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	February 3, 2022
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 22, 2018
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 9, 2018
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	August 14, 2019
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	November 29, 2018
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	October 2, 2020
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 23, 2019
Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	September 18, 2018
Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	July 15, 2021
Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	February 16, 2017
Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	November 16, 2021
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	June 22, 2020
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services	2L-3L Upper Level Lesson Topics Tax - Basic Federal Income Taxation Tax Law	2009	September 6, 2018
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	September 5, 2019
Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Distributions: Distributions of Cash by C Corporations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Distributions: Defining Section 306 Stock	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Distributions: Distributions of Property by C Corporations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Distributions: Section 306 Exceptions	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	August 15, 2016
Corporate Taxation: Distributions: Distributions of Interests by C Corporations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	August 5, 2016
Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	August 18, 2016
Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4)	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1)	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	March 31, 2025
Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2)	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Redemptions: Constructive Ownership of Stock	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3)	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	August 18, 2016
Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	January 4, 2023
Corporate Taxation: Liquidations: Subsidiary Liquidations: Section 332	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	September 26, 2016
Corporate Taxation: Reorganizations: A Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: Tax Consequences of Acquisitive D Reorganizations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: B Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: E Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: Tax Consequences of B Reorganizations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: F Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: C Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: G Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Corporate Taxation: Reorganizations: Tax Consequences of C Reorganizations	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	September 27, 2016
Corporate Taxation: Reorganizations: D Reorganizations: Definition	2L-3L Upper Level Lesson Topics Tax - Corporate Taxation Tax Law	2009	February 17, 2017
Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Basic Issues	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 17, 2017
Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 16, 2017
Taxation of Business Entities: Definition and Formation: Formation of C Corporations: The Effect of Liabilities	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Definition and Formation: Partnership Definition	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Definition and Formation: Partnership Liabilities: In General	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 16, 2017
Taxation of Business Entities: Definition and Formation: Partnership Classification	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Definition and Formation: S Corporation Formation: Eligibility	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Definition and Formation: Partnership Formation: Basic Issues	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Entity Level Determinations	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Operations: Partnership: Entity Level Determinations	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	February 28, 2017
Taxation of Business Entities: Operations: Partnership: Separately Stated Items	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	March 2, 2017
Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Cash Distributions	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	March 2, 2017
Taxation of Business Entities: Operating Distributions and Allocations: Calculation of C Corporation Earnings and Profits	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	March 3, 2017
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary	2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities Tax Law	2009	March 3, 2017
Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Property Distributions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: S Corporation Cash Distributions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	February 7, 2006
Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(e) Allocation Rules	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Distributions of Interests	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	November 29, 2007
Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: Partnership: At Risk and Passive Loss Limitations	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	November 29, 2007
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	November 29, 2007
Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	November 10, 2009
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Contributed Property Allocations	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Sales of Interests: Sales of Partnership Interests	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 11, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Redemption Consequences	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 12, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	November 29, 2007
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	February 7, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Proportionate Distributions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 12, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Treatment of Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	February 7, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(2) Redemptions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	February 7, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions I	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 12, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 30, 2007
Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions II	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 12, 2006
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(4) Redemptions	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions III	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2009	January 12, 2006
Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election by Revocation	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
Taxation of Business Entities: Liquidations and S Election Termination: Partnerships: Termination Consequences	Tax Law 2L-3L Upper Level Lesson Topics	2009	January 12, 2006
Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Distributions of Property in Complete Liquidations	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Effects of Complete Liquidations	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
Partnership Taxation: Partnership Definition: Partnership Definition: In General	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 10, 2006
Partnership Taxation: Partnership Definition: Partnership Definition: Investment Trusts	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 10, 2006
Partnership Taxation: Partnership Definition: Partnership Classification: In General	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 10, 2006
Partnership Taxation: Partnership Operation: Partnership Taxable Year	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 10, 2006
Partnership Taxation: Partnership Operation: Partnership Separately Stated Items	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	November 29, 2007
Partnership Taxation: Partnership Operation: Sales and Exchanges With Controlled Partnerships	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Partnership Taxation: Partnership Operation: Partnership Entity Level Determinations	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships	2L-3L Upper Level Lesson Topics Tax - Partnership Taxation Tax Law	2009	April 29, 2020
Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	April 28, 2010
Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	April 27, 2010
Partnership Taxation: Identifying Section 751 Assets	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	April 3, 2009
Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	April 28, 2010
Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	November 29, 2007
Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions I	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 11, 2006
Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	February 10, 2006
Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions II	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 11, 2006
Partnership Taxation: Partnership Terminations: Partnership Terminations: Causes	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 11, 2006
Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	December 8, 2006
Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Basic Issues	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Allocations: Special Allocations: Basic Issues	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	September 29, 2011
Partnership Taxation: Partnership Allocations: Allocations When Partners' Interests Vary	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	April 20, 2012
Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	November 29, 2007
Partnership Taxation: Partnership Allocations: The Section 704(e) Allocation Rules	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: General Principles	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Partnership Taxation: Partnership Allocations: The Section 704(d) Loss Limitation	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Gain, Loss, and Characterization	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
Partnership Taxation: Partnership Allocations: At-Risk Limitations in the Partnership Context	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	November 7, 2006
Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Sales of Partnership Interests: Sales of Partnership Interests	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
Partnership Taxation: Sales of Partnership Interests: Basis Adjustments With Respect to Transferee Partners	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2009	January 12, 2006
S Corporation Taxation: Formation and Qualification: Eligibility as Small Business Corporation	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2009	January 27, 2006
S Corporation Taxation: Formation and Qualification: S Corporation Elections	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
S Corporation Taxation: Taxation of the Shareholder: S Corporation Entity Level Determinations	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2009	November 29, 2007
S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2009	January 30, 2007
S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General	2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation Tax Law	2009	May 3, 2022
S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2009	January 27, 2006
S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: Computation of the Tax	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
S Corporation Taxation: Distributions: Distributions of Cash by an S Corporation	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2009	January 27, 2006
S Corporation Taxation: Termination of the S Election: The Termination of S Election by Revocation	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013
S Corporation Taxation: Termination of the S Election: The Termination of S Election: Causes	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
S Corporation Taxation: Termination of the S Election: The Termination of S Election: Consequences	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	June 8, 2010
S Corporation Taxation: Termination of the S Election: The Post-Termination Transition Period of an S Corporation	Tax - S Corporation Taxation Tax Law 2L-3L Upper Level Lesson Topics	2009	July 29, 2013