Teaching Strategies

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...

Contributing Author: William A Raabe One aspect of estate planning that will be of interest to your students is the treatment of a decedent’s digital assets upon death, as to taxes but also...

Contributing Author: James H. Boyd  A Deeper Dive into Hot Assets  One aspect of partnership taxation creates much of the complexity of Subchapter K:  the idea that ordinary income treatment must be preserved and allocated to...