Tax Education

Using big data to identify tax risk

This column provides background on usable data readily available from the IRS and a case study in which students can use the IRS data to assess audit risk.

Government Tax Treasures

This column describes five types of governmental documents and videos and how they can be incorporated into a tax classroom.

Accounting for Income Tax: A Student Research Project

In a research project, students completed an in-depth study of the consolidated financial statements and accompanying footnotes of a publicly traded, multinational company based in the southeastern United States. This project is easily adaptable for use in both undergraduate and graduate accounting and tax programs.

Newsletter Articles

SPONSORED REPORT

States look to unclaimed property for revenue

State audits of abandoned and unclaimed property (AUP) have exploded in recent years. This report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.