ERIC Number: ED222734
Record Type: RIE
Publication Date: 1982-Aug
Reference Count: 0
Oregon & Federal Basic Income Tax Return Preparation. Student's Manual 1981.
Young, Donna, Ed.
This student manual contains materials for a 20-session course in basic income tax preparation. Each session may include some or all of these components: a reading assignment, a vocabulary list, interview questions pertinent to that session's subject matter, informative/reference materials, problems to work out in class or at home, exercises, and tax returns. Topics covered are filing requirements, exemptions and deductions, gross income, itemized deductions, income tax computations, Oregon Tax Preparer Licensing Law, IRS Tax Practitioner Law, Oregon income tax, basis of assets, depreciation, supplemental income, profit and loss from business, self-employment tax, farm income and expenses, credits, capital gains and losses, sales and exchanges, supplemental gains and losses, personal residence sales, installment sales, other taxes and payments, examination of returns and appeal rights, and interview techniques. An appendix includes an extensive glossary; checklists of income and deductible and nondeductible items, investment credit, and energy credit; information for armed forces personnel, farmers, and older taxpayers; automobile expense deductions, losses, and adjusted gross income deductions; Oregon Income Tax Services Law and Code of Professional Conduct; information circulars; and the Oregon individual income tax guide (1981). (YLB)
Publication Type: Guides - Classroom - Learner
Education Level: N/A
Sponsor: Oregon State Dept. of Education, Salem.
Authoring Institution: Clackamas Community Coll., Oregon City, OR.
Note: For related document, see CE 034 209. Pages in Appendix B are marginally legible due to light print.