Teaching Strategies

By: William A. Raabe, Co-Editor of the South-Western Federal Taxation series   Issues involving identity theft have plagued citizens for over a decade.  The most frequently encountered tax manifestations of identity theft include buying...

By: Annette Nellen, Co-Editor of the South-Western Federal Taxation series   Conyers, Order No. 13969-18 (9/11/19) – This designated order held that Ms. Conyers had to report the value of a Jeep and one...

By: D. Larry Crumbley, Contributor to the South-Western Federal Taxation series   An excise tax at the Federal corporate tax rate (21 percent) is applied to the five highest-paid covered employees of tax-exempt organizations where such...

By: Gregory Carnes, Contributor to the South-Western Federal Taxation series   For individual taxpayers, what is worse than having a revenue-generating hobby?  Nothing!!  This is even more true after the Tax Cuts and Jobs Act...

The taxation of higher education related savings, costs and interest expense is a fairly complex area of the law due to the numerous rules. Some of the rules don’t work in conjunction...

It has been painful for several years to see the retailer Sears disintegrate before our eyes.  The company did not adjust well to changes in its environment, and it has paid a...