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...