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ARTÍCULO
TITULO

Understanding Individual Tax Compliance: Advanced Deductions And Related Issues

Kevin E. Flynn    
Phyllis Belak    
Glenn Soltis    

Resumen

We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a students federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters of a tax text ? most itemized deductions, purchase and sale of a residence, casualty and theft loss, moving expenses, employee business expenses, education tax credits, and investment property ? while only reviewing information found in earlier chapters. In addition, the case is flexible so that it can be used in future years with only slight modifications for tax law changes.

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