James Edward Maule, Professor of Law, Villanova, has made major contributions to widely used tax treatises such as Tax Management Portfolios, including 560 T.M., Income Tax Basis: Overview and Conceptual Aspects and 1510 T.M., State Taxation of S Corporations. Among his other books are Better That 100 Witches Should Live: The 1696 Acquittal of Thomas Maule of Salem, Massachusetts, on Charges of Seditious Libel and Its Impact on the Development of First Amendment Freedoms, and Preparing the 1065 Return. He has been a contributing author to many books such as Bloomberg Tax Practice Series. Professor Maule also has written a number of articles, including: No Thanks, Uncle Sam, You Can Keep Your Tax Break, 31 Seton Hall Leg. J 81 (2006), Instant Replay, Weak Teams, and Bad Calls: An Empirical Study of Alleged Tax Court Judge Bias, 66 U. Tenn. L. Rev. 351 (1999), Tax and Marriage: Unhitching the Horse and Carriage, 67 Tax Notes 539 (1995), and Getting Hamr'd: Highest Applicable Marginal Rates That Nail Unsuspecting Taxpayers, 53 Tax Notes 1423 (1991). Professor Maule has authored several ABA Tax Section Committee reports on S corporations and partnerships, and many columns in professional periodicals. In addition, he has written computer-assisted legal educational exercises and computer programs. He also has a strong interest in First Amendment history and church/state issues.
Professor Maule is a member of the Advisory Board on U.S. Income of Bloomberg Tax, and has presented many CLE programs on taxation and application of the Internet to the teaching and practice of law. He is a member of the ABA Tax Section, for which he has chaired several subcommittees and has served on a variety of committees and task forces.
Education:
LL.M., Taxation, George Washington University National Law Center (1979) with highest honors
J.D., Villanova University School of Law (1976) cum laude
B.S., Economics, University of Pennsylvania, Wharton School (1973) cum laude
Tax Management Portfolios™
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State Taxation of S Corporations (Portfolio 1510)
This Portfolio analyzes the numerous complexities encountered by S corporations in the state tax arena.
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Gross Income: Tax Benefit, Claim of Right and Assignment of Income (Portfolio 502)
The Portfolio, Gross Income: Tax Benefit, Claim of Right and Assignment of Income, addresses three areas of gross income that are substantially judicial in origin and nature.
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Trade or Business Expenses and For-Profit Activity Deductions (Portfolio 505)
This Portfolio analyzes the deductions allowable for taxpayers carrying on a trade or business or a for-profit activity.
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Tax Incentives to Hire, Retain, or Compensate Employees (Portfolio 514)
This Portfolio, Tax Incentives to Hire, Retain, or Compensate Employees, brings together in one place analyses of the many income tax provisions designed to encourage employers to hire employees
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Tax Incentives for Production and Conservation of Energy and Natural Resources (Portfolio 512)
This Portfolio analyzes of the many income tax provisions designed to encourage production of energy resources and conservation of energy and other natural resources.
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Tax Incentives for Economically Distressed Areas (Portfolio 597)
This Portfolio brings together in one place analysis of the many income tax provisions designed to encourage business activity and investment in economically distressed areas.
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Tax Credits: Concepts and Calculation (Portfolio 506)
This Portfolio provides a conceptual framework for handling credit issues and explores the nature, scope, significance, definition, and fundamental concepts of credits.
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State, Local, and Federal Taxes (Portfolio 525)
This Portfolio analyzes the deduction of state, local, and federal taxes, and the timing of the deduction, with primary focus on §§164, 275, and 461 in the Internal Revenue Code.
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Income Tax Liability: Concepts and Calculation (Portfolio 507)
The Portfolio, Income Tax Liability: Concepts and Calculation, discusses and analyzes the concepts and calculations related to income tax liability.
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Income Tax Basis: Overview and Conceptual Aspects (Portfolio 560)
The Portfolio, Income Tax Basis: Overview and Conceptual Aspects, analyzes in-depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants.
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Gross Income: Overview and Conceptual Aspects (Portfolio 501)
This Portfolio provides a conceptual framework for handling gross income issues by exploring the nature, scope, significance, definition, and fundamental concepts of gross income.
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Family and Household Transactions (Portfolio 513)
This Portfolio, Family and Household Transactions, No. 513, brings together analyses of the income tax provisions that affect transactions that are generated by maintaining a family and operating household.
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Depreciation: MACRS and ACRS (Portfolio 531)
This Portfolio examines the depreciation deduction under the modified accelerated cost recovery system (MACRS) and the original accelerated cost recovery system (ACRS) of §168.