ALAN R. SUMUTKA

ACC-410 FUNDAMENTALS OF FEDERAL TAXATION

 

TOPIC/CASE OR OTHER ASSIGNMENTS
 HOMEWORK  
#1 Overview of Taxes, Broad Tax Formula
- Case 1: Tax Issues of High School Students (As A Dependent)
X
  
#2 The Taxing Process and Basic Tax Research
- CCH "paper" and RIA Internet Tax Research Assignment
X
  
#3 Decision-Making, Present Value, Tax Planning, Ethics
- Case 2: Tax Issues of College Students (As A Dependent)
X
  
#4 Individual Taxation: Overview of Income, Exclusions, Deductions, Credits, Prepayments, Accounting Methods
- Research and Theory Questions Assignment
Individual Taxation: Case Studies
- Case 3: Tax Issues of College Students (Not A Dependent)
- Case 4: Tax Issues of Full-Time Employment, Marriage and Home Purchase
- Case 5: Tax Issues of Separation and Divorce
- Case 6: Tax Issues of Children (As Your Dependent)
X

X
X
X
X

  
#5 Individual and Business Taxation: Compensation Issues
- Case 7: Tax Issues of Compensation, Including Fringe Benefits
X
  
#6 Individual Taxation: Passive Activities and Capital Assets
- Theory Questions Assignment
- Case 8: Tax Issues of Investing
X
X
  
#7 Business Taxation: Depreciation
- Theory Questions and Problem Assignment
X
  
#8 Business Taxation: Overview of Business Income, Exclusions, Deductions, Credits, Prepayments, Accounting Methods, Compensation of Workers
- Case 9: Tax Issues of the Self-Employed
X
  
#9 Business Taxation: Section 1231 Issues (Fixed Asset Acquisition, Depreciation, Disposal, Ordinary Income v. LTCG, Exchange)
- Case 10: Tax Issues of Employees and Property Disposals
- Case 11: Tax Issues of Property Disposals -  Nontaxable Exchanges
X
X
  
#10 Business Taxation: Forms of Organization and Tax Accounting Issues
- Case 12: Tax Issues of C Corporations, Partnerships, LLCs and S Corporations; Tax Accounting
X
  
#11 Individual and Business Taxation: "Phaseouts" and Alternative Minimum Tax
- Case 13: Tax Issues of High Income Taxpayers
X
  
#12 Individual Taxation: Social Security, Retirement Plan Distributions, House Sales
- Case 14: Tax Issues of Retired Taxpayers
X
  
#13 Gift and Estate Taxation
- Case 15: Tax Issues of Gifts and Estates
X
  



 
#14 Individual Taxation: Computerized Form 1040 Preparation
X
  
#15 Team Projects/Presentations: Comprehensive Tax Research, Compliance, and Planning
X
  


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