Prentice Hall’s Federal Taxation 2010: Individualstestbanktop.com/wp-content/uploads/2016/12/Downloadable...PREFACE General The text materials from Prentice Hall's Federal Taxation,

Prentice Hall’s Federal

Taxation 2010: Individuals

Thomas R. Pope Kenneth E. Anderson

John L. Kramer

INSTRUCTOR’S GUIDE Craig J. Langstraat

This work is protected by United States copyright laws and is provided solely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (including on the World Wide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should never be made available to students except by instructors using the accompanying text in their classes. All recipients of this work are expected to abide by these restrictions and to honor the intended pedagogical purposes and the needs of other instructors who rely on these materials.

Editorial Director: Natalie Anderson Acquisitions Editor: Mike Broich Editorial Project Manager: Karen Kirincich Editorial Assistant: Christina Rumbaugh Project Manager, Production: Cynthia Zonneveld Operations Specialist: Diane Peirano Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. ______________________________________________________________________________________ Copyright © 2010 by Pearson Education, Inc., Upper Saddle River, New Jersey, 07458. Pearson Prentice Hall. All rights reserved. Printed in the United States of America. This publication is protected by Copyright and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department. Pearson Prentice Hall™ is a trademark of Pearson Education, Inc. Pearson® is a registered trademark of Pearson plc Prentice Hall® is a registered trademark of Pearson Education, Inc. Pearson Education Ltd., London Pearson Education North Asia, Ltd., Hong Kong Pearson Education Singapore, Pte. Ltd Pearson Educación de Mexico, S.A. de C.V. Pearson Education, Canada, Inc. Pearson Education Malaysia, Pte. Ltd Pearson Education–Japan Pearson Education Upper Saddle River, New Jersey Pearson Education Australia PTY, Limited

10 9 8 7 6 5 4 3 2 1

ISBN: 978-0-13-611234-1ISBN: 0-13-611234-X

TABLE OF CONTENTS

Preface P-1 Sample Syllabi I:S-1

Instructor Outlines (Ordered by Chapter No.) I:IO-1

Tax Form/Return Preparation Problems I:TRP-1

iii

© 2010 Pearson Education Inc, publishing as Prentice Hall

PREFACE General

The text materials from Prentice Hall's Federal Taxation, 2010: Individuals (Pope, Anderson, and Kramer) are principally designed for use in a first course in federal taxation for undergraduate accounting and business students.

With the inclusion of chapters on partnerships, S corporations, C corporations, and tax considerations for investors, the text can also be used in a survey federal taxation course for undergraduate or graduate (M.B.A.) students.

The text could also be used in an introductory federal taxation course in law school to the extent that the instructor prefers a more direct approach than the case method.

The text includes a full complement of supplementary and ancillary materials. We recommend that all adopters refer to the Preface to the text for the supplementary and ancillary materials provided to adopters. Many of these items are available to faculty and students at no charge. Adopters are encouraged to use these materials to enhance their teaching effectiveness and their students' learning experience. Sample Syllabi

This guide contains sample syllabi for a one-semester and a one-quarter introductory tax course. It contains suggested reading and problem assignments that can be turned into a complete assignment sheet with only minimal work. Instructor Outlines

The instructor outline for each chapter includes: learning objectives, areas of greater and lesser significance, problem areas for students, highlights of recent tax law changes, teaching tips, lecture outline, and a set of references to court cases that are designed to be interesting and informative to the student. A summary description of each area is presented below. Learning Objectives

The materials for each chapter include the learning objectives for that chapter. This focus will be useful to the instructor and may be communicated to students to assist their study. P-1


Areas of Greater Significance

The materials for each chapter point out the areas of greater significance. This feature permits the instructor to allocate a greater share of class time and homework assignments to these areas. Areas of Lesser Significance

The materials for each chapter point out the areas of lesser significance. This feature permits the instructor to reduce the amount of class time and homework assignments devoted to these areas. Problem Areas for Students

The materials for each chapter detail areas in which students are likely to experience difficulty in learning and in retaining. Instructors may allocate more class time to these topics, while letting the student learn other topics directly from the text and problems. Highlights of Recent Tax Law Changes

Recent tax law changes are highlighted including amendments to the Internal Revenue Code, administrative pronouncements and judicial decisions. These changes are cross-referenced to the text materials. Teaching Tips

Each lecture outline contains a series of teaching tips designed to improve an instructor's coverage or presentation of the materials in the chapter. Some of the teaching tips concern issues that might be added to the lecture outline at a particular point. Others focus upon the method of presentation of a topical item. All of these teaching tips have been provided by the authors or instructors who are currently using the book. Lecture Outline

The lecture outlines for each chapter are organizational tools that are centered around the topics that could be covered in lecture discussions. Textual examples, tables, figures, and problems are referenced to the applicable topic. An additional instructor figure is included for each chapter. ASCII files and Microsoft Word files are available for the lecture outlines so that faculty members are able to use these outlines to develop their own lecture outlines. P-2


The lecture outline computer files are available on line at http://www.prenhall.com/phtax. A password and user id is required, and can be obtained from your Prentice Hall representative. The lecture outlines are designed so that the instructor could hand out copies to students to assist them in taking notes and subsequent study. Court Cases

Each chapter contains references to and a brief annotation of a series of selected court cases. These cases are recommended as a way for a faculty member to incorporate interesting illustrations into their lectures. Solutions to Tax Form/Return Preparation Problems

The authors have prepared solutions to the Tax Form/Return Preparation Problems for their chapters.

We hope that these materials are helpful when teaching with the Prentice Hall’s Federal Taxation, 2010: Individuals text. We would appreciate receiving any suggestions that you have for improving these or any other supplemental materials. Please send any error corrections or suggestions to one of the two editors. If you would like to obtain an immediate solution to your question or problem, please do not hesitate to contact the editor at:

Editor Phone Fax Kenneth E. Anderson (865) 974-1753 (865) 974-4631

Thomas R. Pope (859) 257-4794 (859) 257-3654

Thomas R. Pope Kenneth E. Anderson John L. Kramer

P-3


I:S-1

SUGGESTED SYLLABUS STANDARD FIRST COURSE IN TAXATION - SEMESTER BASIS

Instructor: Class Time: Office: Class Location: Office Phone: Class Section: Office Hours:

COURSE ORGANIZATION AND OBJECTIVES Prerequisites: Text: Prentice Hall's Federal Taxation - 2010 - Individuals Pope/Anderson/Kramer (PAK) Student Obligations: Expertise in the tax area is best gained through problem solving. Therefore, numerous problems will be assigned. Problems will be discussed in class on a time available basis. Student discussion of assigned problems will be the basis for earning class participation points. NO LATE ASSIGNMENTS ACCEPTED. Students will be required to prepare a written solution to an income tax return problem. Examinations will be primarily problem-oriented, and may include objective and/or subjective questions. NO MAKE-UP EXAMINATIONS WILL BE GIVEN. Composition of Final Grade: Examination 1 100 points Examination 2 100 points Final Examination 150 points Class Participation 20 points Quizzes 50 points Income tax return problem 30 points TOTAL POSSIBLE POINTS 450 points Objectives: Introduction of students to basic federal tax law as it applies to individuals. Introduction of students to basic tax planning analysis.


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Prentice Hall’s Federal Taxation 2010: Individualstestbanktop.com/wp-content/uploads/2016/12/Downloadable...PREFACE General The text materials from Prentice Hall's Federal Taxation,

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