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eTextbook 978-0134105857 Prentice Hall’s Federal Taxation

2016 Corporations, Partnerships, Estates & Trusts

South-Western Federal Taxation 2020: Corporations,

Partnerships, Estates and Trusts 43rd Edition – Ebook PDF
Version

South-western Federal Taxation 2018: Individual Income

Taxes 1st Edition Hoffman

Wills, Trusts, and Estates (Examples & Explanations) 7th

Edition
Taxation Essentials of LLCs and Partnerships Ricketts

eTextbook 978-1305504875 World Politics: Trend and

Transformation, 2016 – 2017

Wills Trusts & Estates, Tenth Edition [Connected Casebook]

(Aspen Casebook) 10th

Federal Taxation of Wealth Transfers: Cases and Problems

(Aspen Casebook Series)

eTextbook 978-1337093224 American Government and Politics

Today, 2017-2018 Edition
 See how the SWFT series helps students understand the big picture and
the relevancy behind what they are learning.

THE BIG PICTURE: Tax Solutions for the Real

World. Taxation comes alive at the start of each
chapter as The Big Picture Examples give a glimpse
into the lives, families, careers, and tax situations of
typical filers. Students will follow this one family or
individual throughout the chapter showing students
how the concept they are learning plays out in the
real world.
Finally, to solidify student comprehension, each
chapter concludes with a Refocus on the Big
Picture summary and tax planning scenario. These
scenarios apply the concepts and topics from the
chapter in a reasonable and professional way.

FINANCIAL DISCLOSURE INSIGHTS:

Tax professionals need to understand how
taxes affect the income statement and balance
sheet. Financial Disclosure Insights,
appearing throughout the text, use current
data about existing taxpayers to highlight
book-tax reporting differences, effective tax
rates, and trends in reporting conventions.

TAX IN THE NEWS: Drawn from today’s

business and popular press, Tax in the News
features enliven class discussions by presenting
current issues that illustrate the chapter material
and applying them to real life. These plentiful
and relevant news items make tax law concepts
come to life.
In addition, editors offer weekly updates for
instructors designed for use in the classroom
with links, assignments, and activities inlcuded.
See the SWFT blog at https://
taxintherealworld.wordpress.com.

vi

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 ETHICS & EQUITY: Most issues do not
have just one correct answer. Ethics &
Equity features will spark critical thinking
and invite classroom discussion, enticing
students to evaluate their own value system.
Suggested answers to Ethics & Equity
scenarios appear in the Solutions Manual.

TAX PLANNING: Most chapters

include a separate section, with its own
Learning Objective, calling attention
to how the tax law can be applied to
reach the taxpayer’s goals. Tax planning
applications and suggestions also appear
throughout each chapter.

GLOBAL TAX ISSUES: The Global

Tax Issues feature gives insight into
the ways in which taxation is affected
by international concerns and illustrates
the effects of various events on tax
liabilities across the globe.

vii

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Take your students from Motivation to Mastery with CengageNOWv2

CengageNOWv2 is a powerful course management tool and online homework

resource that elevates student thinking by providing superior content designed with
the entire student workflow in mind.
■ MOTIVATION: engage students and better prepare them for class
■ APPLICATION: help students learn problem-solving behavior and skills
in order to complete taxation problems on their own
■ MASTERY: help students make the leap from memorizing concepts to
actual critical thinking

Motivation —
Many instructors find that students come
to class unmotivated and unprepared. To
help with engagement and preparedness,
CengageNOWv2 for SWFT offers the
following features:
■ “Tax Drills” test students on key
concepts and applications. With
three to five questions per learning
objective, these “quick-hit” questions
help students prepare for class lectures
or review prior to an exam.

Application —
Students need to learn problem-solving
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taxation problems on their own. However,
as students try to work through homework
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and need guidance. To help reinforce
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track, CengageNOWv2 for SWFT offers the
following:
■ nd-of-chapter homework from the
E
text is expanded and enhanced to follow
the workflow a professional would use
to solve various client scenarios. These
enhancements better engage students
and encourage them to think like a tax
professional.

viii

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 ■ Algorithmic versions of end-of-chapter homework are available for computational exercises and at least
15 problems per chapter.

■ “ Check My Work” Feedback. Homework questions include immediate feedback so students can learn as they
go. Levels of feedback include an option for “check my work” prior to submission of an assignment.

■ Post-Submission Feedback. After submitting an assignment, students receive even more extensive feedback
explaining why their answers were incorrect. Instructors can decide how much feedback their students receive
and when, including the full solution.

■ Built-in Test Bank for online assessment.

Mastery —
■ NEW! Tax Form Problems are NEW
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 x PREFACE

EXTENSIVELY REVISED. DEFINITIVELY UP TO DATE.

Each year the South-Western Federal Taxation series • Updated materials on administrative tax law
is updated with thousands of changes to each text. Some sources and commercial tax services.
of these changes result from the feedback we receive
from instructors and students in the form of reviews, focus Chapter 2
groups, web surveys, and personal e-mail correspondence
to our authors and team members. Other changes come • Added a Concept Summary comparing the tax
from our careful analysis of the evolving tax environment. attributes of various forms of business entities.
We make sure that every tax law change relevant • Added a Concept Summary on Schedule M–1
to the introductory taxation course was considered, (Form 1120).
summarized, and fully integrated into the revision • Added a new Tax in the News feature and a new
of text and supplementary materials. Global Tax Issues feature.
The South-Western Federal Taxation authors
• Updated text to reflect new filing due dates for
have made every effort to keep all materials up to date
corporations.
and accurate. All chapters contain the following general
changes for the 2017 Edition. • Updated text and examples throughout the chapter.

• Updated materials to reflect changes made by

the Protecting Americans from Tax Hikes (PATH) Chapter 3
Act of 2015 and other Public Laws of 2015 • Added a Tax in the News feature on the Tax
• Streamlined chapter content (where applicable) Court’s decision in Advo, Inc., highlighting the
to clarify material and make it easier for students factors used to determine whether a taxpayer has
to understand. ownership of property for purposes of the DPAD.
• Revised numerous materials as the result of • Added a Tax in the News feature on revenues
changes caused by indexing of statutory amounts. raised by the corporate AMT.
• Revised Problem Materials, Computational • Revised and clarified text and examples through-
Exercises, and CPA Exam problems. out the chapter.
• Updated Tax in the News items in each chapter • Updated the chapter example related to Form
with coverage of recent events. 8903 (Domestic Production Activities Deduction).
• Updated Chapter Outlines to provide an over- • Updated the chapter example related to Form
view of the material and to make it easier to 4626 (Alternative Minimum Tax—Corporations).
locate specific topics.
• Revised Financial Disclosure Insights and Global Chapter 4
Tax Issues as to current developments.
• Revised several sections of the chapter, including a
In addition, the following materials are available online. Concept Summary, to improve readability and clarity.
• An appendix that helps instructors broaden and • Provided a new Tax in the News feature that
customize coverage of important tax provisions describes ways in which local and state juris-
of the Affordable Care Act. (Instructor Companion dictions compete to attract new businesses and
Website at www.cengage.com/login) employers in exchange for tax breaks.
• The Depreciation and the Accelerated Cost • Revised the facts in an example that illustrates
Recovery System (ACRS) appendix (formerly the tax effects of debt versus equity to be more
Appendix G in SWFT Individual Income Taxes). realistic with current market interest rates.
(Instructor Companion Website at www.cengage.
com/login)
Chapter 5
• The Taxation in the Real World weekly blog posts
for instructors. (https://taxintherealworld. • Enhanced and expanded the chapter examples
wordpress.com) on determining corporate E & P and allocating
E & P to distributions.
Chapter 1 • Added examples on constructive dividends when
a corporation pays a shareholder’s obligations.
• Updated references and citations throughout the
chapter. • Revised and clarified text and examples through-
out the chapter.
• Revised and clarified text and examples through-
out the chapter.

Copyright 2017 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 PREFACE xi

Chapter 6 • Added a Tax in the News feature about the loca-

tion of U.S. companies’ overseas profits.
• Added two new Tax in the News features,
• Expanded Tax Planning materials that highlight
entitled “Value of Corporate Stock Buybacks
the optimization of the foreign tax credit compu-
Questioned” and “State Dissolution of Corporate
tations by use of the income sourcing rules.
Status Not Determinative of Liquidation Status
under Federal Tax Law.” Chapter 10
• Modified and relocated the discussion of guaran-
Chapter 7 teed payments to clarify their effect on partner-
• Deleted Ethics & Equity feature “Possible Sour Notes.” ship operations.
• Modified Concept Summary 7.2 and Concept • Incorporated a Form 1065 as part of the Big
Summary 7.4. Picture example.
• Clarified Exhibit 7.1, Exhibit 7.5, and Exhibit 7.6. • Placed added emphasis on the proper use of
• Reduced discussion of acquisitive “Type D” reor- Form 1065 as a means of reporting partnership
ganizations and removed exhibit illustrating it. operations.
• Replaced Tax in the News feature “Want a
Doughnut with That Burger?” with “Google Chapter 11
Adopts a Parent.” • Updated for indexation adjustments.
• Modified Ethics & Equity feature “What Is a
Sound Business Purpose?” Chapter 12
• Modified Global Tax Issues feature “Acquisition Is • Added Tax in the News feature “Distribution of
the Prescription to Lower Taxes.” Loss Property.”
• Modified Financial Disclosure Insights feature • Enhanced and updated material concerning rec-
“When an Acquisition Fails.” ognition period for built-in gains tax.
• Enhanced problem materials concerning present • Revised discussion concerning material participa-
value computations. tion by S shareholders.
• Expanded discussion of self-rental income as
Chapter 8 part of § 1411 Medicare tax.
• Expanded discussion of non-tax motivations to
consolidate. Chapter 13
• Noted that IRS permission typically is granted • Updated data and statistics on number of busi-
automatically when changing from one common ness entities.
tax-sharing method to another. • Added return due dates to Concept Summary
• Updated filing data for Federal consolidated returns. 13.1, updated for 2015 law changes.
• Updated material concerning the due dates for • Added Research Problem on Federal tax reform
Federal consolidated tax returns. and business entities.
• Streamlined the listing of consolidated group items.
• Added a present value computation to a prob- Chapter 14
lem about an intercompany transaction. • Updated the discussion of Schedule UTP and
current filing statistics for Schedule UTP.
Chapter 9 • Revised the computational templates for annual
• Added a Concept Summary regarding the changes in deferred tax assets and liabilities.
income and deduction sourcing rules. • Expanded the discussion of the FASB and IASB
• Streamlined the discussion of § 367 asset transfers. convergence projects.
• Revised the materials for Subpart F income, stock • Added citations to certain GAAP rules in
basis, and application of E & P on flow-throughs. accounting for income taxes.
• Added a Concept Summary illustrating the transac- • Added example for ASC 740–10 (FIN 48).
tions involved when Subpart F flow-throughs apply.
• Updated information about the international
Chapter 15
economy and location of multinationals’ income • Updated statistics related to the charitable sector
and assets, and corporate income tax nominal and the donor base, private foundations, and fil-
rates and withholding for various countries. ing deadlines.

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 xii PREFACE

• Added Tax in the News feature “NFL Gives Up Chapter 18

Exempt Status.”
• Condensed the material on the historical back-
• Updated tax rates and ceilings for the excise
ground of the Federal estate and gift taxes.
taxes on private foundations.
• Clarified materials concerning UBTI adjustments • Simplified the tax treatment of gifts made within
and debt-financed income. three years of death (§ 2035).
• Revised materials concerning the application • Updated examples that compute the Federal
process for exempt entities, filing due dates, and estate and gift tax to reflect the new 2016 unified
public disclosure of Forms 990. transfer tax credit and exclusion amount.
• Added Exhibit 18.2 that illustrates the use of the
Chapter 16 QTIP election in avoiding the terminable interest
prohibition to obtaining the marital deduction.
• Updated data and statistics about state and local
tax revenues.
• Revised Exhibit 16.1 to emphasize data flows.
Chapter 19
• Updated Tax in the News feature about state tax • Included new inflation limitations on the adjust-
credits for filmmakers. ment for electing current use valuation as to
• Revised discussion of application of P.L. 86–272 farms and other small businesses of a decedent.
in today’s economy. • Reflected the inflation increase on the amount of
• Modified introductory discussion of allocation estate tax subject to the 2 percent interest rate
and apportionment of income. that can be deferred under § 6166.
• Revised material involving the sales factor and • Restructured the discussion of the role of the
the throwback rule. probate estate in estate planning.
• Modified material discussing combined versus
consolidated returns. Chapter 20
• Reorganized material listing sales/use tax exemptions. • Updated amounts concerning fiduciary tax rates
• Added materials about the sales/use taxation of and exemptions.
online transactions. • Clarified that a trust is created and defined under
state law, not Federal income tax law.
Chapter 17 • Updated statistics about fiduciary returns, gross
• Updated various amounts and statistics as to and taxable income, and tax liability generated.
audits, refunds, fees, and filing practices. • Added rules concerning the NIIT to Concept
• Updated citations to various annual documents. Summary 20.1.
• Added discussion of the role of the National • Updated amounts related to the NIIT for fiduciaries.
Taxpayer Advocate.
• Clarified the availability of the DPAD when a
• Revised material concerning IRS regulation of tax fiduciary operates a trade or business.
return preparers.
• Updated and augmented material involving • Deleted material relating to beneficiaries’ treatment
Circular 230 and tax preparer penalties. of losses in the year of the entity’s termination.
• Added problems featuring Excel commands and
present value computations.

TAX LAW OUTLOOK

From your SWFT Series Editors:
Congress may consider Federal corporate tax law changes during 2016–2017, including a decrease in the
top tax rate and a move toward a territorial system in taxing income from overseas sources. Tax deferrals
for unrepatriated global profits also may receive congressional and regulatory attention. Corporate tax
reform remains difficult to craft, though, as so many businesses operate using pass-through structures.
State and local governments have budget problems, and they are looking for new revenue sources, includ-
ing an adoption of the unitary concept and a broadening of the income and sales/use tax bases.

Copyright 2017 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 PREFACE xiii

SUPPLEMENTS SUPPORT STUDENTS AND INSTRUCTORS

Built around the areas students and instructors have identified as the most important, our integrated supplements
package offers more flexibility than ever before to suit the way instructors teach and students learn.

Online and Digital Resources • Worry-free Audit Support™ and tax advice from
an H&R Block® tax professional.
for Students
Online access to H&R Block® Premium & Business soft-
ware is offered with each NEW copy of the textbook—
at no additional cost to students!*
CengageNOWv2 is a powerful course management and
online homework tool that provides robust instruc- Students can use
tor control and customization to optimize the student CengageBrain.com
learning experience and meet desired outcomes. to select this textbook and access Cengage Learning
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CengageNOWv2 Instant Access Code ISBN: format and giving them a better chance of success in
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Online Student Resources

Checkpoint® Student
Students can go to www.cengagebrain.com for free
Edition from Thomson
resources to help them study as well as the opportu-
Reuters is the leading
nity to purchase additional study aids. These valuable
online tax research database used by professionals.
free study resources will help students earn a better
There are three simple ways Checkpoint® helps intro-
grade:
duce students to tax research:
• Flashcards use chapter terms and definitions to
• Intuitive web-based design makes it fast and
aid students in learning tax terminology for each
­simple to find what you need.
chapter.
• Checkpoint® provides a comprehensive collection
• Online glossary for each chapter provides terms
of primary tax law, cases, and rulings along with
and definitions from the text in alphabetical
­analytical insight you simply can’t find anywhere else.
order for easy reference.
• Checkpoint® has built-in productivity tools such
• Learning objectives can be downloaded for each
as calculators to make research more efficient—a
chapter to help keep students on track.
resource more tax pros use than any other.
• Tax tables used in the textbook are download-
Six months’ access to Checkpoint® Student Edition able for reference.
(after activation) is packaged automatically with every
NEW copy of the textbook.*
Printed Resources for Students
Looseleaf Edition (978-1-305-87435-0)
More than software: Put the experience
of H&R Block® tax professionals on This version provides all the pages of the text in an
your side. unbound, three-hole punched format for portabil-
ity and ease of use. Online access to H&R Block®
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A step-by-step interview guides you through a every NEW textbook as well as Checkpoint® Student
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*Checkpoint® Student Edition is not available with the Professional Editions of South-Western Federal Taxation texts. For all other edi-
tions, all NEW printed copies of the textbook are automatically packaged with access to Checkpoint® Student Edition and H&R Block®
tax software. If students purchase the eBook, they will not automatically receive access to Checkpoint® Student Edition and H&R Block®
software. They must purchase the tax media pack offering both of these products. The ISBN is 978-1-305-87432-9 and can be purchased
at www.cengagebrain.com.

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 xiv PREFACE

Comprehensive Supplements Support as well as the AACSB’s and AICPA’s core c­ ompetencies—
for easier instructor planning and test item selection.
Instructors’ Needs The 2017 Test Bank is available in Cengage’s test gen-
erator software, Cognero.
Cengage Learning Testing Powered by Cognero is a
flexible, online system that allows you to:
CengageNOWv2 is a powerful course management and • author, edit, and manage Test Bank content from
online homework tool that provides robust instructor multiple Cengage Learning solutions
control and customization to optimize the student learn-
ing experience and meet desired outcomes. In addition to • create multiple test versions in an instant
the features and benefits mentioned earlier for students, • deliver tests from your LMS, your classroom, or
CengageNOWv2 includes these features for instructors: wherever you want
• Learning Outcomes Reporting and the ability • create tests from school, home, the coffee
to analyze student work from the gradebook. shop—anywhere with Internet access (No
Each exercise and problem is tagged by topic, ­special installs or downloads needed.)
learning objective, level of difficulty, estimated Test Bank files in Word format as well as versions to import
completion time, and business program stan- into your LMS are available on the Instructor Companion
dards to allow greater guidance in developing Website. Cognero Test Banks available via single
assessments and evaluating student progress. ­sign-on (SSO) account at www.cengage.com/login.
• Built-in Test Bank for online assess-
ment. The Test Bank files are included in Other Instructor Resources
CengageNOWv2 so that they may be used as All of the following instructor course materials
­additional homework or tests. are available online at www.cengage.com/login.
Once logged into the site, instructors should select this
Solutions Manual (978-1-305-87441-1) textbook to access the online Instructor Resources.
Written by the South-Western Federal Taxation • Instructor Guide
editors and authors, the Solutions Manual features
• Edition-to-edition correlation grids by chapter
solutions arranged in accordance with the sequence of
chapter material. • Detailed answer feedback for the end-of-chapter
Solutions to all homework items are tagged with Roger CPA Review Questions in Word format.
their Estimated Time to Complete, Level of Difficulty, (Lettered answers only are available in the
and Learning Objective(s), as well as the AACSB’s and Solutions Manual.)
AICPA’s core competencies—giving instructors more • An appendix that helps instructors broaden and
control than ever in selecting homework to match the customize coverage of important tax provisions
topics covered. The Solutions Manual also contains the of the Affordable Care Act
solutions to the Tax Return Problems and the lettered • The Depreciation and the Accelerated Cost
answers (only) to the end-of-chapter Roger CPA Review Recovery System (ACRS) appendix (formerly
Questions. Available in print and on Instructor Appendix G in SWFT Individual Income Taxes)
Companion Website at www.cengage.com/login.
Custom Solutions
PowerPoint® Lectures with Notes
Cengage Learning Custom Solutions develops person-
The Instructor PowerPoint® Lectures contain more than alized solutions to meet your taxation education needs.
30 slides per chapter, including outlines and instructor Consider the following for your adoption of South-
guides, concept ­definitions, alternate figures, and key Western Federal Taxation 2017 Edition:
points. Available on Instructor Companion Website
at www.cengage.com/login. • Remove chapters you do not cover or rearrange
their order to create a streamlined and efficient text.
Test Bank • Add your own material to cover new topics or
Written by the South-Western Federal Taxation information.
­editors and authors, the Test Bank contains ­approximately • Add relevance by including sections from Smith’s
2,200 items and solutions arranged in accordance with Internal Revenue Code and Regulations, Raabe/
the sequence of chapter material. Whittenburg/Sanders/Sawyers’ Federal Tax
Each test item is tagged with its Estimated Time to Research, or your state’s tax laws and regulations.
Complete, Level of Difficulty, and Learning Objective(s),

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 PREFACE xv

ACKNOWLEDGMENTS
We want to thank all the adopters and non-adopters who participated in numerous online surveys as well as the fol-
lowing individuals who provided content reviews and feedback in the development of the South-Western Federal
Taxation 2017 titles.
William H. Hoffman, Jr. / William A. Raabe / David M. Maloney / James C. Young
Lindsay G. Acker, University of Wisconsin- James Doering, University of Wisconsin – Brad Van Kalsbeek, University of Sioux
Madison Green Bay Falls
Deborah S. Adkins, Nperspective, LLC Michael P. Donohoe, University of Illinois John E. Karayan, Woodbury University
Mark P. Altieri, Kent State University at Urbana Champaign Carl Keller, Missouri State University
Amy An, University of Iowa Deborah A. Doonan, Johnson & Wales Cynthia Khanlarian, Concord University
Susan E. Anderson, Elon University University Bob Kilpatrick, Northern Arizona University
Henry M. Anding, Woodbury University Monique O. Durant, Central Connecticut Gordon Klein, Lecturer, UCLA Anderson
Jennifer A. Bagwell, Ohio University State University School
George Barbi, Lanier Technical College Wayne L. Edmunds, Virginia Taylor Klett, Sam Houston State University
Terry W. Bechtel, Texas A&M University – Commonwealth University Aaron P. Knape, Peru State College
Texarkana Dr. Rafi Efrat, California State University, Cedric Knott, Colorado State University –
Chris Becker, LeMoyne College Northridge Global Campus
John G. Bell Charles R. Enis, The Pennsylvania State Ausher M. B. Kofsky, Western New
Tamara Berges, UCLA University England University
Ellen Best, University of North Georgia Frank J. Faber, St. Joseph’s College Emil Koren, Saint Leo University
Tim Biggart, Berry College A. Anthony Falgiani, University of South Jack Lachman, Brooklyn College – CUNY
Rachel Birkey, Illinois State University Carolina, Beaufort Richard S. Leaman, University of Denver
Patrick M. Borja, Citrus College / California Jason Fiske, Thomas Jefferson School of Adena LeJeune, Louisiana College
State University, Los Angeles Law Gene Levitt, Mayville State University
Dianne H. Boseman, Nash Community John Forsythe, Eagle Gate College Teresa Lightner, University of North Texas
College Alexander L. Frazin, University of Redlands Sara Linton, Roosevelt University
Cathalene Bowler, University of Northern Carl J. Gabrini, College of Coastal Georgia Roger Lirely, The University of Texas at
Iowa Kenneth W. Gaines, East-West University, Tyler
Madeline Brogan, Lone Star College – Chicago, Illinois Jane Livingstone, Western Carolina
Montgomery Carolyn Galantine, Pepperdine University University
Darryl L. Brown, Illinois Wesleyan University Sheri Geddes, Hope College Heather Lynch, Northeast Iowa
Timothy G. Bryan, University of Southern Alexander Gelardi, University of St. Thomas Community College
Indiana Daniel J. Gibbons, Waubonsee Michael J. MacDonald, University of
Robert S. Burdette, Salt Lake Community Community College Wisconsin-Whitewater
College Martie Gillen, University of Florida Mabel Machin, Florida Institute of
Ryan L. Burger, Concordia University Charles Gnizak, Fort Hays State University Technology
Nebraska Prof. J. David Golub, Northeastern Maria Alaina Mackin, ECPI University
Lisa Busto, William Rainey Harper College University Anne M. Magro, George Mason University
Julia M. Camp, Providence College George G. Goodrich, John Carroll Richard B. Malamud, California State
Al Case, Southern Oregon University University University, Dominguez Hills
Machiavelli W. Chao, Merage School of Dr. Marina Grau, Houston Community Harold J. Manasa, Winthrop University
Business University of California, College – Houston, TX Barry R. Marks, University of Houston –
Irvine Vicki Greshik, University of Jamestown Clear Lake
Eric Chen, University of Saint Joseph College Dewey Martin, Husson University
Christine Cheng, Louisiana State University Jeffrey S. Haig, Santa Monica College Anthony Masino, East Tennessee State
James Milton Christianson, Southwestern Marcye S. Hampton, University of Central University
University and Austin Community Florida Norman Massel, Louisiana State University
College June Hanson, Upper Iowa University Bruce W. McClain, Cleveland State
Wayne Clark, Southwest Baptist University Donald Henschel, Benedictine University University
Ann Burstein Cohen, University at Buffalo, Susanne Holloway, Salisbury University Allison M. McLeod, University of North
The State University of New York Susan A. Honig, Herbert H. Lehman College Texas
Ciril Cohen, Fairleigh Dickinson University Jeffrey L. Hoopes, The Ohio State University Meredith A. Menden, Southern New
Dixon H. Cooper, University of Arkansas Christopher R. Hoyt, University of Missouri Hampshire University
Rick L. Crosser, Metropolitan State (Kansas City) School of Law John G. Miller, Skyline College
University of Denver Marsha M. Huber, Youngstown State Tracie L. Miller-Nobles, Austin Community
John P. Crowley, Castleton University University College
Susan E. M. Davis, South University Carol Hughes, Asheville-Buncombe Jonathan G. Mitchell, Stark State College
Dwight E. Denman, Newman University Technical Community College Richard Mole, Hiram College
James M. DeSimpelare, Ross School of Dr. Helen Hurwitz, Saint Louis University Lisa Nash, CPA, MA, Vincennes University
Business at the University of Michigan Richard R. Hutaff, Wingate University Mary E. Netzler, Eastern Florida State
John Dexter, Northwood University Zite Hutton, Western Washington University College

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 xvi PREFACE

Joseph Malino Nicassio, Westmoreland Donald Roth, Dordt College Robert L. Taylor, Lees-McRae College
County Community College Richard L. Russell, Jackson State University Francis C. Thomas, Richard Stockton
Mark R. Nixon, Bentley University Robert L. Salyer, Northern Kentucky College of New Jersey
Garth Novack, Pantheon Heavy Industries University Randall R. Thomas, Upper Iowa University
& Foundry Rhoda Sautner, University of Mary Ronald R. Tidd, Central Washington
Claude R. Oakley, DeVry University, Dr. Bunney L. Schmidt, Keiser University University
Georgia Eric D. Schwartz, LaRoche College MaryBeth Tobin, Bridgewater State
Al Oddo, Niagara University Tony L. Scott, Norwalk Community College University
Sandra Owen, Indiana University – Randy Serrett, University of Houston – James P. Trebby, Marquette University
Bloomington Downtown James M. Turner, Georgia Institute of
Vivian J. Paige, Old Dominion University Wayne Shaw, Southern Methodist University Technology
Carolyn Payne, University of La Verne Paul A. Shoemaker, University of Nebraska – Anthony W. Varnon, Southeast Missouri
Ronald Pearson, Bay College Lincoln State University
Thomas Pearson, University of Hawaii at Kimberly Sipes, Kentucky State University Adria Palacios Vasquez, Texas A&M
Manoa Georgi Smatrakalev, Florida Atlantic University – Kingsville
Nichole L. Pendleton, Friends University University Terri Walsh, Seminole State College of
Chuck Pier, Angelo State University Randy Smit, Dordt College Florida
Lincoln M. Pinto, DeVry University Leslie S. Sobol, California State University Marie Wang
Sonja Pippin, University of Nevada – Reno Northridge Natasha R. Ware, Southeastern University
Steve Platau, The University of Tampa Marc Spiegel, University of California, Mark Washburn, Sam Houston State
Walfyette Powell, Strayer University Irvine University
Dennis Price, Samford University Teresa Stephenson, University of Wyoming Bill Weispfenning, University of
Darlene Pulliam, West Texas A&M Beth Stetson, Oklahoma City University Jamestown (ND)
University Debra Stone, Eastern New Mexico University Andrew L. Whitehair
John S. Repsis, University of Texas at Frances A. Stott, Bowling Green State Kent Williams, Indiana Wesleyan University
Arlington University Candace Witherspoon, Valdosta State
John D. Rice, Trinity University Todd S. Stowe, Southwest Florida College University
Jennifer Hardwick Robinson, Trident Martin Stub, DeVry University Sheila Woods, DeVry University, Houston, TX
Technical College James Sundberg, Eastern Michigan Xinmei Xie, Woodbury University
Shani N. Robinson, Sam Houston State University Thomas Young, Lone Star College –
University Kent Swift, University of Montana Tomball

SPECIAL THANKS
We are grateful to the faculty members who have diligently worked through the problems and test questions to
ensure the accuracy of the South-Western Federal Taxation homework, solutions manuals, test banks, and com-
prehensive tax form problems. Their comments and corrections helped us focus on clarity as well as accuracy and
tax law currency.

Sandra A. Augustine, Hilbert College Kate Mantzke, Northern Illinois University Raymond Wacker, Southern Illinois
Bradrick M. Cripe, Northern Illinois Ray Rodriguez, Murray State University, Carbondale
University University Michael Weissenfluh, Tillamook Bay
Debra M. Johnson, Montana State George R. Starbuck, McMurry University Community College;
University, Billings Donald R. Trippeer, State University of Marvin J. Williams, University of Houston,
Stephanie Lewis, The Ohio State University New York College at Oneonta Downtown.

We are also grateful for the editorial assistance of Bonnie Hoffman, CPA, on many of the chapters. We also wish to
thank Thomson Reuters for its permission to use Checkpoint® with the text.

Copyright 2017 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 xvii PREFACE

The South-Western Federal Taxation Series

To find out more about these books, go to www.cengagebrain.com.

INDIVIDUAL INCOME TAXES, 2017 EDITION

(HOFFMAN, YOUNG, RAABE, MALONEY, NELLEN, Editors)
provides accessible, comprehensive, and authoritative coverage
of the relevant tax code and regulations as they pertain to
the individual taxpayer, as well as coverage of all major
developments in Federal taxation.

(ISBN 978-1-305-87398-8)

CORPORATIONS, PARTNERSHIPS, ESTATES

& TRUSTS, 2017 EDITION
(HOFFMAN, RAABE, MALONEY, YOUNG, Editors) covers tax
concepts as they affect corporations, partnerships, estates, and trusts.
The authors provide accessible, comprehensive, and authoritative
coverage of relevant tax code and regulations, as well as all major
developments in Federal income taxation. This market-leading text is
intended for students who have had a previous course in tax.

(ISBN 978-1-305-87433-6)

xvii

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 xviii PREFACE

COMPREHENSIVE VOLUME, 2017 EDITION

(HOFFMAN, MALONEY, RAABE, YOUNG, Editors)
Combining the number one individual tax text with the number
one corporations text, Comprehensive Volume, 2017 Edition
is a true winner. An edited version of the first two South-
Western Federal Taxation textbooks, this book is ideal for
undergraduate or graduate levels. This text works for either a
one-semester course in which an instructor wants to integrate
coverage of individual and corporate taxation or for a two-
semester sequence in which the use of only one book is desired.

(ISBN 978-1-305-87416-9)

ESSENTIALS OF TAXATION: INDIVIDUALS &

BUSINESS ENTITIES, 2017 EDITION
(RAABE, MALONEY, YOUNG, NELLEN, Editors) emphasizes
tax planning and the multidisciplinary aspects of taxation.
Formerly titled Taxation of Business Entities, this text is
designed with the AICPA Model Tax Curriculum in mind,
presenting the introductory Federal taxation course from a
business entity perspective. Its Tax Planning Framework
helps users fit tax planning strategies into an innovative
pedagogical framework. The text is an ideal fit for programs
that offer only one course in taxation where users need to be
exposed to individual taxation, as well as corporate and other
business entity taxation. This text assumes no prior course in
taxation has been taken.

(ISBN 978-1-305-87482-4)

INTERNAL REVENUE CODE OF 1986 AND TREASURY

REGULATIONS Annotated and Selected, 2017 Edition
(MARK ALTIERI) An ideal alternative to the traditional, bulky,
and expensive multivolume set of code and regulations, this
single-volume reference provides a useful selection of code and
regulations sections and clear annotations in the form of editorial
summaries that explain, analyze, and cross-reference topics to
help students fully understand the intricacies of the tax code. The
text is a perfect supplement for any South-Western Federal
Taxation text as well as an excellent primary text for a Federal
taxation course that stresses a code and regulations approach.

2017 Edition coming in July 2016 (ISBN 978-1-305-94320-9)

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 PREFACE xix

FEDERAL TAX RESEARCH, 10E

(SAWYERS, RAABE, WHITTENBURG, AND GILL) Federal
Tax Research, Tenth Edition, offers hands-on tax research
analysis and fully covers computer-oriented tax research tools.
The tenth edition offers a new chapter on Financial Accounting
Research that, when combined with their study of tax research,
will equip students with the valuable research skills they need
to be marketable to future employers. Also included in this
edition is coverage on international tax research, an expanded
review of tax ethics, and many new real-life cases to help foster
a true understanding of Federal tax law.

(ISBN 978-1-285-43939-6)

Copyright 2017 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Random documents with unrelated
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 Economics - Research Paper
Fall 2025 - College

Prepared by: Researcher Smith

Date: July 28, 2025

Discussion 1: Learning outcomes and objectives

Learning Objective 1: Key terms and definitions
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Learning Objective 2: Statistical analysis and interpretation
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Learning Objective 3: Assessment criteria and rubrics
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Learning Objective 4: Comparative analysis and synthesis
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Learning Objective 5: Historical development and evolution
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 5: Interdisciplinary approaches
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Ethical considerations and implications
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Experimental procedures and results
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Key Concept: Learning outcomes and objectives
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
[Figure 9: Diagram/Chart/Graph]
Note: Best practices and recommendations
• Fundamental concepts and principles
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Conclusion 2: Current trends and future directions
Definition: Key terms and definitions
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Practice Problem 11: Key terms and definitions
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Definition: Experimental procedures and results
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
[Figure 13: Diagram/Chart/Graph]
Definition: Critical analysis and evaluation
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Example 14: Historical development and evolution
• Assessment criteria and rubrics
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Practice Problem 15: Learning outcomes and objectives
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Study tips and learning strategies
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 17: Case studies and real-world applications
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Problem-solving strategies and techniques
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Comparative analysis and synthesis
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 20: Diagram/Chart/Graph]
Summary 3: Study tips and learning strategies
Practice Problem 20: Assessment criteria and rubrics
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Remember: Literature review and discussion
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 22: Current trends and future directions
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Literature review and discussion
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 24: Fundamental concepts and principles
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Literature review and discussion
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Important: Comparative analysis and synthesis
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
[Figure 27: Diagram/Chart/Graph]
Definition: Case studies and real-world applications
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Remember: Study tips and learning strategies
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 29: Study tips and learning strategies
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Review 4: Case studies and real-world applications
Important: Best practices and recommendations
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Key terms and definitions
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 32: Research findings and conclusions
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 33: Literature review and discussion
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Interdisciplinary approaches
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Practice Problem 35: Research findings and conclusions
• Fundamental concepts and principles
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Experimental procedures and results
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 37: Diagram/Chart/Graph]
Practice Problem 37: Critical analysis and evaluation
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Example 38: Theoretical framework and methodology
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Example 39: Historical development and evolution
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 40: Diagram/Chart/Graph]
Part 5: Historical development and evolution
Definition: Ethical considerations and implications
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Example 41: Research findings and conclusions
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 42: Diagram/Chart/Graph]
Practice Problem 42: Experimental procedures and results
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Interdisciplinary approaches
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
[Figure 44: Diagram/Chart/Graph]
Example 44: Theoretical framework and methodology
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Historical development and evolution
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 46: Interdisciplinary approaches
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 47: Key terms and definitions
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Current trends and future directions
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Current trends and future directions
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
References 6: Critical analysis and evaluation
Practice Problem 50: Historical development and evolution
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Experimental procedures and results
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Remember: Experimental procedures and results
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Theoretical framework and methodology
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 54: Diagram/Chart/Graph]
Practice Problem 54: Research findings and conclusions
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Current trends and future directions
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Study tips and learning strategies
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Learning outcomes and objectives
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 58: Diagram/Chart/Graph]
Remember: Best practices and recommendations
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 59: Statistical analysis and interpretation
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 60: Diagram/Chart/Graph]
References 7: Key terms and definitions
Key Concept: Best practices and recommendations
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Key terms and definitions
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Critical analysis and evaluation
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Practice Problem 63: Fundamental concepts and principles
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 64: Study tips and learning strategies
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 65: Diagram/Chart/Graph]
Remember: Problem-solving strategies and techniques
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Remember: Fundamental concepts and principles
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Assessment criteria and rubrics
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Learning outcomes and objectives
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 69: Diagram/Chart/Graph]
Definition: Interdisciplinary approaches
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Methodology 8: Fundamental concepts and principles
Practice Problem 70: Best practices and recommendations
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 71: Diagram/Chart/Graph]
Practice Problem 71: Best practices and recommendations
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Research findings and conclusions
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Remember: Practical applications and examples
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Example 74: Statistical analysis and interpretation
• Assessment criteria and rubrics
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 75: Diagram/Chart/Graph]
Remember: Ethical considerations and implications
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Practice Problem 76: Practical applications and examples
• Assessment criteria and rubrics
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Assessment criteria and rubrics
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Best practices and recommendations
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 79: Literature review and discussion
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Lesson 9: Study tips and learning strategies
Practice Problem 80: Literature review and discussion
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 81: Diagram/Chart/Graph]
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