This lesson is a menu listing all the CALI tax lessons by Prof. James Edward Maule
- Basic Federal Income Taxation
- Gross Income
- Realization Concepts
- The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
- Annuities and Life Insurance Proceeds
- Alimony and Alimony Recapture
- Damages and Related Receipts
- Claim of Right Doctrine
- Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
- Scholarships
- Indirect Transfers for Services
- Exclusion of Interest on Certain United States Savings Bonds
- Receipt of Property as Compensation
- Deductions
- Trade or Business Deductions
- Deductions for Taxes
- Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
- Interest Deductions
- Traveling Expenses
- Below Market Loans
- Education Expenses
- Personal Casualty Loss Deduction: Computation, Limitations
- Basic Depreciation, ACRS, and MACRS Concepts
- Moving Expenses
- Deductions for Income-Producing Activities
- Medical Expense Deductions
- Charitable Contribution Deductions: Basic Concepts and Computations
- General Applicability of Deduction Limitations
- Taxable Income and Tax Computation
- Property Transactions
- Timing
- Assignment of Income
- Gross Income
- Corporate Taxation
- Formation of C Corporations
- Distributions
- Redemptions
- Consequences of Redemptions Under Section 302
- Redemptions in Partial Liquidations: Section 302(b)(4)
- Redemptions Not Equivalent to Dividends: Section 302(b)(1)
- Redemption Through the Use of Related Corporations: Section 304
- Substantially Disproportionate Redemptions: Section 302(b)(2)
- Constructive Ownership of Stock
- Redemptions Terminating Shareholder's Interests: Section 302(b)(3)
- Liquidations
- Reorganizations
- A Reorganizations: Definition
- Tax Consequences of Acquisitive D Reorganizations
- Tax Consequences of A Reorganizations
- Tax Consequences of Divisive D Reorganizations
- B Reorganizations: Definition
- E Reorganizations: Definition
- Tax Consequences of B Reorganizations
- F Reorganizations: Definition
- C Reorganizations: Definition
- G Reorganizations: Definition
- Tax Consequences of C Reorganizations
- D Reorganizations: Definition
- Taxation of Business Entities
- Definition and Formation
- Formation of C Corporations: Basic Issues
- S Corporation Formation: Elections
- Partnership Formation: Liabilities
- Formation of C Corporations: The Effect of Liabilities
- Partnership Definition
- Partnership Liabilities: In General
- Formation of C Corporations: Advanced Issues
- Partnership Classification
- S Corporation Formation: Eligibility
- Partnership Formation: Basic Issues
- Operations
- Operating Distributions and Allocations
- C Corporation Cash Distributions
- Calculation of C Corporation Earnings and Profits
- Partnership Allocations When Partners' Interests Vary
- C Corporation Property Distributions
- S Corporation Cash Distributions
- Partnership: Section 704(e) Allocation Rules
- C Corporation Distributions of Interests
- Partnership Operating Distributions
- Partnership: Section 704(d) Loss Limitation
- C Corporations: Defining Section 306 Stock
- Partnership Special Allocations: Basic Issues
- Partnership: At Risk and Passive Loss Limitations
- C Corporations: Section 306 Exceptions
- Partnership Special Allocations: Nonrecourse Deductions
- C Corporations: Section 306 Stock Dispositions
- Partnership Contributed Property Allocations
- Sales of Interests
- Redemptions and Partial Liquidations
- C Corporations: Redemption Consequences
- C Corporations: Constructive Ownership Determinations
- Partnerships: Identifying Section 736 Payments
- C Corporations: Section 302(b)(1) Redemptions
- Partial Partnership Liquidations: Proportionate Distributions
- Partnerships: Treatment of Section 736 Payments
- C Corporations: Section 302(b)(2) Redemptions
- Partial Partnership Liquidations: Disproportionate Distributions I
- Partnerships: Identifying Section 751 Assets
- C Corporations: Section 302(b)(3) Redemptions
- Partial Partnership Liquidations: Disproportionate Distributions II
- C Corporations: Section 302(b)(4) Redemptions
- Partial Partnership Liquidations: Disproportionate Distributions III
- Liquidations and S Election Termination
- C Corporation Liquidations: Effects on Shareholders
- S Corporations: Termination of S Election by Revocation
- Partnerships: Termination Consequences
- C Corporations: Distributions of Property in Complete Liquidations
- S Corporations: Termination of S Election: Causes
- C Corporations: Effects of Complete Liquidations
- S Corporations: Termination Consequences
- Definition and Formation
- Partnership Taxation
- Partnership Definition
- Partnership Operation
- Partnership Distributions
- Operating Distributions by Partnerships
- Partial Partnership Liquidations: Disproportionate Distributions III
- Basis Adjustments Arising from Distributions
- Identifying Section 751 Assets
- Partial Partnership Liquidations: Proportionate Distributions
- Identifying Section 736 Payments
- Partial Partnership Liquidations: Disproportionate Distributions I
- Treatment of Section 736 Payments
- Partial Partnership Liquidations: Disproportionate Distributions II
- Partnership Terminations
- Partnership Formation and Liabilities
- Partnership Allocations
- Special Allocations: Basic Issues
- Allocations When Partners' Interests Vary
- Special Allocations: Nonrecourse Deductions
- The Section 704(e) Allocation Rules
- Allocations With Respect to Contributed Property: General Principles
- The Section 704(d) Loss Limitation
- Allocations With Respect to Contributed Property: Gain, Loss, and Characterization
- At-Risk Limitations in the Partnership Context
- Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property
- Passive Loss Limitations in the Partnership Context
- Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property
- Sales of Partnership Interests
- S Corporation Taxation
- Formation and Qualification
- Taxation of the Shareholder
- Taxation of the S Corporation
- Distributions
- Termination of the S Election
Lesson Completion Time
55 hours
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Lesson ID
TAX100