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
  
• Partial Partnership Liquidations:Proportionate Distributions
  
• Partnership:Allocations When Partners' Interests Vary
  
• Partnership:At Risk and Passive Loss Limitations
  
• Partnership Classification
  
• Partnership:Contributed Property Allocations
  
• Partnership Definition
  
• Partnership:Entity Level Determinations
  
• Partnership Formation:Basic Issues
  
• Partnership Formation:Liabilities
  
• Partnership:Identifying Section 736 Payments
  
• Partnership:Identifying Section 751 Assets
  
• Partnership Liabilties:In General
  
• Partnership:Operating Distributions
  
• Partnership:Section 704(d) Loss Limitation
  
• Partnership:Section 704(e) Allocation Rules
  
• Partnership:Separately Stated Items
  
• Partnership:Special Allocations:Basic Issues
  
• Partnership:Special Allocations:Nonrecourse Deductions
  
• Partnership:Termination Consequences
  
• Partnership:Treatment of Section 736 Payments
  
• 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.