INTRODUCTION TO TAXATION OF BUSINESS ENTITIES, Version 2.0
PROGRAM SCOPE
A computer assisted tax law instruction program...
with exercises on the following topics (scaled down for introductory courses on Partnership Taxation,
C Corporation Taxation, and S Corporation Taxation):
C Corporation Cash Distributions
C Corporation: Constructive Ownership Determinations
C Corporation: Defining Section 306 Stock
C Corporation Distributions of Interests
C Corporation: Distributions of Property in Complete Liquidation
C Corporation: Effects of Complete Liquidations
C Corporation Liquidations:Effects on Shareholders
C Corporation Property Distributions
C Corporation: Redemption Consequences
C Corporation: Section302(b)(1) Redemptions
C Corporation: Section 302(b)(2) Redemptions
C Corporation: Section 302(b)(3) Redemptions
C Corporation: Section 302(b)(4) Redemptions
C Corporation: Section 306 Exemptions
C Corporation: Section 306 Stock Dispositions
Calculation of C Corporation Earnings And Profits
Formation of C Corporations: Advanced Issues
Formation of C Corporations: Basic Issues
Formation of C Corporations: The Effect of Liabilities
Partial Partnership Liquidations:Disproportionate Distributios I
Partial Partnership Liquidations:Disproportionate Distributions II
Partial Partnership Liquidations:Disproportionate Distributions III
S Corp Shareholder Taxation:Entity Level Determinations
S Corp Shareholder Taxation:Separately State Items
S Corporation Cash Distributions
S Corporation Formation: Eligibility
S Corporation Formation: Elections
S Corporation:Termination of S Election By Revocation
S Corporation:Termination of S Election:Causes
S Corporation:Termination of S Election:Consequences
Sales of Partnership Interest
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.