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San Diego State University

Fowler College of
Business Administration

Intellectual Contribution

Title
Brooke Bruce, M.D.: How Income and Losses from Small Business Entities are Reported and Reflected on the Owners’ Individual Returns
Author(s)
Gill, S. L., Oestreich, N.
Type of Research
Others
Date Published
2014, Before July
Contribution Type
Learning and pedagogical research contributions
Contribution Category
F
Points
2
Location
Salt Lake City
Abstract
This paper presents an approach using tax returns of the small business entities and the individual tax return of a common owner to illustrate the compliance process, and more importantly, the distribution of tax burdens. The students are required to prepare portions of a partnership, S Corp and corporate returns. All of which provide information that feeds into an individual return. The tax return exercise can be enriched by having students make observations and analytical questions to help meet learning objectives.
Role
Co-author
Organization
Western American Accounting Association