Teaching Strategies

Contributing Author: Jim Young  The alternative minimum tax (AMT) was put in place in 1969, and it has been a controversial part of the tax law ever since.  Taxpayers who are subject to the AMT discover...

Contributing Author: William A Raabe The application to become a tax-exempt entity is time-consuming but not difficult to complete.  Most applications (over 90%) eventually are approved, with about 80,000 new exempt organizations...

Contributing Author: Toby Stock Introduction   Cognitive scientists document that repeated exposure to topics results in better learning, and that integrating topics also yields retention benefits. Despite this, income tax classes are...

Contributing Author:  D. Larry Crumbley  On August 18, 2018, the Treasury Department and the IRS issued Proposed Regulations for Section 199A.  They received written and electronic comments regarding these proposed regulations and held...