I was honored this morning to be re-elected to the Board of Directors of CALI — The Center for Computer-Assisted Legal Instruction. CALI is a § 501(c)(3) non-profit consortium of law schools that researches and develops computer-mediated legal instruction and supports institutions and individuals using technology and distance learning in legal education. Among the many resources available on the CALI web site are interactive lessons designed by faculty to assist students in learning various legal subjects. There are over 175 tax lessons available on CALI, written by Tax Prof extraordinaire Jim Maule:
- Basic Federal Income Taxation (42 lessons):
- Gross Income (11 lessons)
- Deductions (14 lessons)
- Taxable Income and Tax Computation (5 lessons)
- Property Transactions (7 lessons)
- Timing (3 lessons)
- Assignment of Income (2 lessons)
- Corporate Taxation (32 lessons):
- Formation (3 lessons)
- Distributions (7 lessons)
- Redemptions (7 lessons)
- Liquidations (3 lessons)
- Reorganizations (12 lessons)
- Taxation of Business Entities (51 lessons):
- Definition and Formation (10 lessons)
- Operations (4 lessons)
- Operating Distributions and Allocations (16 lessons)
- Sales of Interests (2 lessons)
- Redemptions and Partial Liquidations (12 lessons)
- Liquidations and S Election Termination (7 lessons)
- Partnership Taxation (36 lessons):
- Partnership Definition (3 lessons)
- Partnership Operation (5 lessons)
- Partnership Distributions (9 lessons)
- Partnership Terminations (2 lessons)
- Partnership Formation and Liabilities (4 lessons)
- Partnership Allocations (11 lessons)
- Sales of Partnership Interests (2 lessons)
- S Corporation Taxation (13 lessons):
- Formation and Qualification (2 lessons)
- Taxation of Sharleholder (2 lessons)
- Taxation of S Corporation (4 lessons)
- Distributions (1 lesson)
- Termination of the S Election (4 lessons)
Other CALI tax lessons are available from:
- Reginald Mombrun (Florida A&M), Concept of Gross Income
- Allan J. Samansky (Ohio State), Introduction to Partnership Taxation
CALI is offering a number of exciting new projects, including:
- CALI Classcaster, which offers course blogging and podcast tools
- CALI Radio, which offers podcasts on a variety of legal education topics
One response to “CALI Tax Lessons”
TaxProf Mentions CALI Tax Lessons
TaxProf Blog: CALI Tax Lessons – Nice write-up on CALIs tax law lessons by Paul Caron. [disclosure: Prof. Caron is a member of the CALI board of directors and I work for CALI. Of course the Lessons are still cool:)]technorati tags: CALI Le…