James Edward Maule

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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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.

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CALI Lessons

This table shows Lessons and podcasts by this author. It includes Lesson title, CALI Topics for the Lesson, the date the Lesson was published on the CALI website, the date the Lesson was last updated, and run/usage totals for the past 30 and 120 days.

Note: usage information for podcasts is not available here and is marked as N/A.

Lesson Title CALI Topic(s) Latest update Runs Past 30 Days Runs Past 120 Days
Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation January 11, 2006
N/A
N/A
Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III January 12, 2006
N/A
1
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations January 12, 2006
N/A
N/A
Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services July 29, 2013
3
6
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences June 8, 2010
N/A
N/A
Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders July 29, 2013
N/A
N/A
Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property November 7, 2006
3
3
Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock January 11, 2006
N/A
1
Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions April 27, 2010
2
4
S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income January 27, 2006
1
3
Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments November 29, 2007
N/A
N/A
Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General January 12, 2006
1
4
Partnership Taxation: Partnership Definition: Partnership Definition: In General January 10, 2006
3
17
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election by Revocation June 8, 2010
1
1
Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context January 12, 2006
N/A
N/A
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues January 11, 2006
N/A
N/A
Partnership Taxation: Identifying Section 751 Assets April 3, 2009
N/A
1
S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: Computation of the Tax July 29, 2013
1
1
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions February 7, 2006
N/A
N/A
Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities January 12, 2006
11
14