S CORPORATION TAXATION, Version 3.0
A computer assisted tax law instruction program...
- with exercises on the following topics:
- Distributions of Cash by an S Corporation
- Eligibility as Small Business Corporation
- Post Termination Transition Period of an S Corporation
- S Corporation Separately Stated Items
- S Corporation Entity Level Determinations
- S Corporation LIFO Recapture Rules
- S Corporation Built-in Gains: General
- S Corporation Elections
- S Corporation Built-in Gains: Computation of the Tax
- S Corporation Tax on Passive Investment Income
- Termination of the S Election: Causes
- Termination of the S Election: Consequences
- Termination of the S Election by Revocation
- 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 version used at several law
schools, with favorable and enthusiastic student reactions.