ERIC Number: ED222735
Record Type: RIE
Publication Date: 1982-Aug
Reference Count: 0
Oregon & Federal Basic Income Tax Return Preparation. Instructor's Manual 1981.
Young, Donna, Ed.
This instructor's manual accompanies a student workbook for a course in basic income tax return preparation. An introductory section contains a course schedule and lists of technical publications, textbooks, other resource materials necessary to the teaching of the course, forms required for student use during instruction, and transparencies. Lesson plans provided for each of 20 sessions contain the following components: lesson overview (including reading assignment, forms required for class handouts, teaching hints, and teacher resources), informative material to be presented to class, quiz, answer key to exercises in student workbook, and answer key to quiz. 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. Midterm and final reviews and examinations are included. (YLB)
Publication Type: Guides - Classroom - Teacher
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 034 208.