You will write a research paper, which will count 10 points toward your course grade. Yourresearch paper is due by 6/29/19. No credit after the due date.
Research topic and outline due 6/8/19
First pick your TOPIC: your topic must be a learning objective from any chapter in our book.
Next prepare a brief OUTLINE: a bullet list of 4 items you will cover under your main topic.
Then list your preliminary REFERENCES: list 4 sources you will use to research your topic. At
least one of your sources must be a primary source, such as a tax code section, treasury
regulation, or court case. Other sources can include secondary sources, such as books, IRS
publications, periodicals, and web sites.
EXAMPLE
Learning objective 9-4 Reporting the results of partnership operations
• Ordinary business income
• Separately stated items
• Allocating partners’ shares of income and loss
• Form 1065 U.S. Return of Partnership Income
References
Internal Revenue Code Section 702—Income and Credits of Partner (2013).
https://checkpoint.riag.com/app/main/doc?usid=25c0d4l1fe435&DocID=ife4ba28ce604e7
1fcc0c9a9ae27bb2ee&collId=T0toc080&docTid=T0TCODE%3A44761.11&feature=tcheckpoint&lastCpReqId=67a35d&searchHandle=i0ad6290300000166a572c
0d2e1331d91 accessed 6/8/2019.
Internal Revenue Code Section 703—Partnership Computations (1993).
https://checkpoint.riag.com/app/main/doc?usid=25c0d4l1fe435&DocID=icf38563c19d711
dcb1a9c7f8ee2eaa77&collId=T0toc080&docTid=T0TCODE%3A13410.11&feature=tcheckpoint&lastCpReqId=67b0af&searchHandle=i0ad6290300000166a572c0
d2e1331d91 accessed 6/8/2019.
How Partnerships are Taxed (2018). https://www.nolo.com/legal-encyclopedia/how-partnershipsare-taxed-29710.html accessed 6/8/2019.
IRS Publication 541 Partnerships (2016) https://www.irs.gov/publications/p541 accessed
6/8/2019.
Your research paper must use American Psychological Association (APA) style. A guide to
accounting research is available on the NU library web site. Your paper must provide a thorough
discussion of the primary and secondary sources related to your topic. The text of your paper
must be 8 to 10 pages, double-spaced. You can add an appendix at the end of your paper to
include items such as charts, tables, and graphs. The appendix does not count toward the page
requirement. A sample paper in APA format is available in Connect for reference.
Research paper
You will research a business tax issue from the course topics. Each student must choose a
different topic, and topics will be approved on a first-come-first-served basis. Your topic must be
a topic that you have not previously researched, and your topic and outline is due by 6/8/19.
Course Topics
Entities Overview
• Corporate Operations
• Accounting for Income Taxes
Corporate Taxation: Nonliquidating Distributions
Corporate Formation, Reorganization, and Liquidation
• Forming and Operating Partnerships
Dispositions of Partnership Interests and Partnership Distributions
S Corporations
• State and Local Taxes
The U.S. Taxation of Multinational Transactions
Transfer Taxes and Wealth Planning
.
.