WorldCat Identities

Maule, James Edward 1951-

Overview
Works: 268 works in 436 publications in 1 language and 15,060 library holdings
Roles: Author
Classifications: KF6289.A1,
Publication Timeline
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Most widely held works by James Edward Maule
Corporate taxation: reorganizations : a reorganizations: definition by James Edward Maule( )

in English and held by 682 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
Partial partnership liquidations : disproportionate distributions I by James Edward Maule( )

in English and held by 468 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
C corporations : defining Section 306 stock by James Edward Maule( )

in English and held by 406 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
Gross income : overview and conceptual aspects by James Edward Maule( )

in English and held by 281 WorldCat member libraries worldwide

"...serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to the gross income concept. The portfolio explores the nature, scope, significance, definition, and fundamental concepts of gross income. Topics discussed include imputed income, tax-deferred income, recapture income, the timing of income, the significance of the form of receipt, pass-through rules, foreign issues, compensation income, trade or business income, and investment income, as well as personal transactions and miscellaneous transactions. "
State, local, and federal taxes by James Edward Maule( )

in English and held by 278 WorldCat member libraries worldwide

" ... analyzes in depth the deduction of state, local, and federal taxes, and the timing of the deduction, with primary focus on [sections] 164, 275, and 461, in the Internal Revenue Code of 1986, and the regulations thereunder."
Gross income : tax benefit, claim of right and assignment of income by James Edward Maule( )

in English and held by 272 WorldCat member libraries worldwide

" ... addresses three areas of gross income that are substantially judicial in origin and nature. It analyzes in depth the nature, concept, scope, and application of the tax benefit doctrine, the claim of right doctrine, and the assignment of income doctrine."
Deduction limitations : general by James Edward Maule( )

in English and held by 269 WorldCat member libraries worldwide

" ... analyzes deduction limitations. For deduction limitations that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive requirements of the statutory or other provision that applies. For the other deduction limitations the provision is analyzed in depth."
Income tax basis : overview and conceptual aspects by James Edward Maule( )

in English and held by 267 WorldCat member libraries worldwide

" ... analyzes in depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants. The discussion includes a historical summary of the development of the principal income tax basis provisions, and an examination of the purposes for which basis is significant in analyzing or determining tax consequences. Each provision affecting basis or a variant of basis is described. For provisions that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive rules. For the other basis provisions, the principles are analyzed in depth."
Tax credits : concepts and calculation by James Edward Maule( )

in English and held by 263 WorldCat member libraries worldwide

" ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to credit concepts. The portfolio explores the nature, scope, significance, definition, and fundamental concepts of credits. Topics discussed include the timing of credits, pass-through rules, trade or business credits, pre-payment-type credits, credits for individuals, limitations and restrictions on credits, and the assignment of credits. Second, the portfolio explains the rules of numerous specific provisions subsumed in the broad categories referred to above (for example, the earned income credit, household and dependent care credit, clinical drug testing credit, and nonconventional source fuels credit). Third, the practitioner can use the portfolio as a tool for identifying Tax Management portfolios that provide an in-depth treatment of specific topics discussed here. Cross references to applicable portfolios appear in each section of this portfolio"--Portfolio description (p. iii)
Deductions : overview and conceptual aspects by James Edward Maule( )

in English and held by 263 WorldCat member libraries worldwide

" ... addresses three areas of gross income that are substantially judicial in origin and nature. It analyzes in depth the nature, concept, scope, and application of the tax benefit doctrine, the claim of right doctrine, and the assignment of income doctrine."
Depreciation : MACRS and ACRS by James Edward Maule( )

in English and held by 263 WorldCat member libraries worldwide

" ... is a basic reference tool for determining the depreciation deduction under both the modified accelerated cost recovery system (MACRS) and the original accelerated cost recovery systems (ACRS) of [section] 168. Although MACRS and ACRS are similar in many respects, there are substantial differences between them. Accordingly, this portfolio provides "ACRS differences" descriptions in connection with each issue with respect to which there is a difference. MACRS applies generally to property placed in service after 1986. ACRS applies generally to property placed in service from 1981 through 1986. Topics covered include effective dates and the anti-churning rules, eligible property, basis, classification of property, computation of the deduction (including the use of statutory or IRS-created tables), and limitations and special rules affecting the availability or amount of the deduction."
Income tax liability : concepts and calculation by James Edward Maule( )

in English and held by 262 WorldCat member libraries worldwide

" ... serves three primary functions for the practitioner. First, the portfolio explores the scope and fundamental concepts of tax liability. Topics presented include the regular, alternative minimum, and other taxes for individuals, corporations, estates and trusts; filing status for individuals; excise-type income taxes; and the determination of taxes due and refunds."
Trade or business expenses and for-profit activity deductions by James Edward Maule( )

in English and held by 258 WorldCat member libraries worldwide

" ... analyzes the deductions allowable for taxpayers carrying on a trade or business or a for-profit activity. For specific deductions that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive requirements of the statute or other provision that applies. For the other deductions, each provision is analyzed in depth."
C corporation cash distributions by James Edward Maule( )

in English and held by 232 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
Formation of C corporations : basic issues by James Edward Maule( )

in English and held by 229 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
Partnership allocations : allocations with respect to contributed property : depreciation of inherent gain property by James Edward Maule( )

in English and held by 228 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
Taxation of real estate transactions : an overview by James Edward Maule( )

in English and held by 228 WorldCat member libraries worldwide

" ... examines the tax consequences of various real estate transactions, and is designed as an authoritative and practical working tool for attorneys, accountants, investors, syndicators, and others involved in the real estate field. The Portfolio describes the tax treatment of the acquisition, operation, ownership, and disposition of real estate, together with the information reporting rules specifically applicable to real estate transactions. Among the issues reviewed are determination of adjusted basis, financing, leasing, selection of the form of ownership, gross income from rent and discharge of indebtedness, operating deductions, depreciation and cost recovery, the rehabilitation and low-income housing credits, the passive loss, at-risk, capitalization, vacation home, home office, and similar deduction and credit limitations, cooperatives, condominium and homeowner management associations, amount realized, like-kind, involuntary conversion, principal residence, and other nonrecognition provisions, timing issues, and the treatment of real estate ownership by aliens and foreign corporations."
Tax incentives for economically distressed areas by James Edward Maule( )

in English and held by 217 WorldCat member libraries worldwide

" ... brings together in one place analyses of the many income tax provisions designed to encourage business activity and investment in economically distressed areas. The portfolio separates the analyses into four categories. The portfolio also presents a history of the provisions as they have been added, expanded, and modified."
First-year expensing and additional depreciation by James Edward Maule( )

in English and held by 200 WorldCat member libraries worldwide

" ... is a basic reference tool for determining the first-year expensing and additional depreciation deductions available for selected properties. Generally, investment in depreciable properties is recovered over a period of time extending beyond the year of investment. However, under [section] 179 taxpayers are permitted to deduct a limited amount of investment in the year of investment. Similar provisions exist in [section] 168(k) for investment in qualified property, in [section] 168(l) for investment in qualified cellulosic biofuel plant property, in [section] 168(m) for investment in qualified reuse and recycling property, in [section]168(n) for investment in qualified disaster assistance property, in [section] 1400L(b) for investment in qualified New York Liberty Zone property, in [section] 1400(d) for investment in qualified Gulf Opportunity Zone property, and in [section] 15345(a) of the Food, Conservation, and Energy Act of 2008 for investment in qualified Recovery Assistance property."
Sales of partnership interests by James Edward Maule( )

in English and held by 174 WorldCat member libraries worldwide

"This lesson is best used after studying the material in class. Unlike many of CALI's other lessons, this lesson takes a more problem oriented approach to learning the material. The lesson provides students with additional problem sets to work through, allowing students to refine their ability to apply the Code and Regs. to a variety of situations."--CALI lessons subject list
 
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Audience Level
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Audience Level
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  Kids General Special  
Audience level: 0.65 (from 0.62 for Corporate ... to 0.68 for First-year ...)

Alternative Names
Maule, James E.

Maule, Jim 1951-

Languages
English (101)