Second Chance for Depreciation - Analyzing Tax Planning Opportunities After Asset Disposition

Case Usage

The Case Study is appropriate for advanced tax courses (either required or elective) for which an introductory tax course is a pre-requisite.  The Case Study consists of ten assignments and a “Postscript” decision modeling exercise that can be integrated into any advanced tax class with an objective of teaching research and planning skills. The Case Study can supplement a traditional advanced taxation course that is taught at the undergraduate level.  At the graduate level, the Case Study could be used in a Tax Research, Tax Planning, Sales and Exchanges or Accounting Methods course to either teach or reinforce research, planning and communication skills.

This Case Study was originally developed for a graduate Tax Research course that is open to MBA and Master of Accounting students. Now that research skills are tested on the CPA exam, enrollment by non-tax students in this course has increased dramatically.  These non-tax students often need guidance conducting research beyond what is provided in texts. The web-based design of this Case Study delivers that guidance efficiently and interactively.