CORPORATE TAXATION, Version 3.0
A computer assisted tax law instruction program...
- 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
- 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
- E Reorganizations: Definition
- Effects on Liquidating Corporations in Complete Liquidations:
- 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
- Redemptions Not Equivalent to Dividends: Section 302(b)(1)
- Redemptions in Partial Liquidation: Section 302(b)(4)
- Redemptions Terminating Shareholder's Interests: Section
- Section 306 Exceptions
- Substantially Disproportionate Redemptions: Section
- 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
- Users can select one or more topics to meet their particular
needs, and to conform to the courses in which they are
- 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.