with exercises on the following topics:

• A Reorganizations: Definition
  
• B Reorganizations: Definition
  
• C Reorganizations: Definition
  
• Calculation of C Corporation Earnings and Profits
  
• Consequences on the Disposition of Section 306 Stock
  
• Consequences of Redemptions under Section 302
  
• Constructive Ownership of Stock
  
• Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)
  
• D Reorganizations: Definitions
  
• Defining Section 306 Stock
  
• Distributions of Interests by C Corporations
  
• Distributions of Cash by C Corporations
  
• Distributions of Property by C Corporations
  
• Distributions of Property in Complete Liquidation: Section 336
  
• E Reorganizations: Definition
  
• Effects on Liquidating Corporations in Complete Liquidations: Section 336
  
• F Reorganizations: Definition
  
• Formation of C Corporations: Liabilities
  
• Formation of C Corporations: Advanced Issues
  
• Formation of Corporations: Basic Issues
  
• G Reorganizations: Definition
  
• Redemption Through the Use of Related Corporations: Section 304
  
• Redemptions Not Equivalent to Dividends: Section 302(b)(1)
  
• Redemptions in Partial Liquidation: Section 302(b)(4)
  
• Redemptions Terminating Shareholder's Interests: Section 302(b)(3)
  
• Section 306 Exceptions
  
• Substantially Disproportionate Redemptions: Section 302(b)(2)
  
• Tax Consequences of A Reorganizations
  
• Tax Consequences of Aquisitive D Reorganizations
  
• Tax Consequences of C Reorganizations
  
• Tax Consequences of B Reorganizations
  
• Tax Consequences of Divisive D Reorganizations
  

FEATURES

• Users can select one or more topics to meet their particular needs, and to conform to the courses in which they are enrolled.
  
• The program is easy to use:
  
  • Runs on-line, eliminating the need for update disk ordering and saving user disk space.
  • Menu-driven, for selection of topic areas and topics.
    
  • Choices are made by clicking on one button (such as or )
    
  • No need for expertise about computers, programming, operating systems, or other applications software.
    
• Current version reflects tax law as of May 2001.
  
• Runs on the WorldWideWeb using your browser.
  
• Written by and under the direction of James Edward Maule, a law professor at Villanova University School of Law who has taught federal income tax for 20 years.
• Previous desktop versions used at several law schools, with favorable and enthusiastic student reactions.