Teaching Strategies

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...

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...