Instructor’s Resource Manual Mitchell Franklin
Pearson’s Federal Taxation 2024 Corporations, Partnerships, Estates & Trusts Luke E. Richardson Mitchell Franklin
TABLE OF CONTENTS
Preface
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Sample Syllabi
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Instructor Outlines (Ordered by Chapter No.)
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Tax Form/Return Preparation Problems
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PREFACE General The text materials from Pearson’s Federal Taxation 2024: Corporations, Partnerships, Estates & Trusts (Richardson/Franklin) are principally designed for use in a second course in federal taxation for undergraduate or graduate accounting and business students. With the inclusion of chapters on C corporations, partnerships, S corporations, gift and estate taxation, and income taxation of estates and trusts, the text also can be used in a survey federal taxation course for undergraduate or graduate students. The text also could be used in an introductory business entities course in law school to the extent 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 cost. Adopters are encouraged to use these materials to enhance their teaching effectiveness and their students’ learning experience.
Sample Syllabi This guide contains two sample syllabi for a one-term second tax course. It contains suggested reading and problem assignments that can be turned into a complete assignment sheet with only minimal work. Because the term is broken down into individual class sessions, either syllabus can be used for classes taught on the quarter system.
Instructor Outlines The instructor outline for each chapter consists of: 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.
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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. Each of the teaching tips is keyed to a particular page in the chapter. Some of the teaching tips concern issues that might be added to the lecture outline at a particular point. Others are keyed to the method of presentation of a topical item or ancillary materials provided by Pearson to make the learning process a better experience for the students. 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 centered on the topics that could be covered in lecture discussions. Textual examples, tables, figures, and problems are referenced to the applicable topic. Faculty members can use the outlines provided to develop their own lecture outlines. The Instructor’s Resource Manual, including lecture outlines, is available on the Instructor’s Resource Center (IRC) online at: P-2 ..
www.pearsonhighered.com/pearsontax Registration/login is required on the IRC online. For assistance, you may contact your Pearson representative. If you do not know your Pearson representative, you may visit: www.pearsonhighered.com/replocator The lecture outlines are designed so the instructor can share them with students to assist in taking notes and subsequent study.
Court Case Briefs Each chapter contains references to and a brief annotation of a series of selected court cases. These cases are recommended as a way for faculty members 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, provided as a separate zip file download on the IRC online, under both the Instructor’s Manual and Solutions Manual, for convenience of faculty.
Final Remarks We hope these materials are helpful when teaching with the Pearson’s Federal Taxation, 2024: Corporations, Partnerships, Estates & Trusts text. We would appreciate receiving any suggestions that you have for improving these or any other supplemental materials. To report any error corrections or suggestions, or if you would like to obtain an immediate solution to your question or problem, please do not hesitate to contact the editor at: Editor Luke E. Richardson
E-mail lericha2@usf.edu
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