Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entitites in class. The lesson provides problem sets to work through to allow you to refine your ability to apply IRS Code section 351 and Regs. to a variety of situations involving basic issues of the definition and formation of C corporations.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs., including section 1362, to a variety of situations involving S Corporation Formations elections.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving partnership formation, especially liabilities. Code sections reviewed include 731, 722, 733, and 752.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the formation of C Corporations and the effect of liabilities. The lesson reviews several sections of the IRS Code, including section 357.

Lesson Viewed

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

This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs., including section 752 to a variety of situations.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs., including section 351, to a variety of situations involving advanced issues in the formation of C Corporations.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs., including IRS Code section 1361, to a variety of situations involving the eligibility of S Corporation formation.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs., including sections 721 and 722, to a variety of situations involving the basic issues of partnership formation.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving entity level determination for S Corporation shareholder taxation, including section 1363.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving entity level determinations in partnerships. The lesson focuses on IRS Code section 703.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving S Corporation shareholder separately stated items. The lesson's questions include analysis of IRS Code section 1366.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving separately stated items in partnerships. The lesson examines IRS Code section 702.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving C Corporation cash distributions. Questions cover IRS Code section 301.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the calculation of C Corporation earnings and profits. Questions cover IRS Code section 312.

Lesson Viewed

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

This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs., particularly section 704, to a variety of situations involving partnership allocations when partners' interests vary.

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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

Lesson Viewed

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

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