Book Description

DUVALL'S Master Study Guide Series, United States Tax Code, IRS Publication 15, Employer's Tax Guide Tax Year 2013, Instructors Manual, is a comprehensive, detailed study guide and workbook set forth in multiple-choice question format. The scope and purpose of this Work is to enable qualified instructors greater freedom and time when developing classroom lecture platforms relative to highly technical subject material. This Work, the multiple-choice test type question structure is designed to parallel and follow the specific structure of IRS Publication 15, Employer's Tax Guide for use in 2013. However, this Work is not an official publication of the IRS or the government printing office (GPO). This Work is an independent Instructors Manual. A study guide and workbook publication with answers copyrighted under United States Copyright Laws and Regulations. This Work provides basic IRS tax rules and regulations presented in a reasonably simplified and progressive sequence enabling each student to set his or her own study and research time in a manner not overwhelming to the student or the instructor. Further, by providing a comprehensive study guide and workbook of IRS Circular E, Employers Tax Guide a sufficient level of material is provides to enable the expansion to the study of IRS Publication into a complete class quarter, semester, year or program. The four basic initial parts What's New, Reminders, Calendar and Introduction have been separated in sequence from the sixteen primary sections of Circular E, Publication 15. The Primary sections are presented as section specific multiple-choice test type questions with answers. It is understood the answers to the tests are provided in the Instructors Manual for the Instructors use only. Key Words, such as COBRA, Withholding Employee Income Tax, Depositing Taxes, Electronic Deposits, Federal Unemployment Tax (FUTA), Supplemental Wages, Wages and Other Compensation, Tips, Who Are Employees, Family Employees, Husband and Wife Business all have accompanying multiple-choice questions with answers. Also, separate test questions exist for IRS Publication 15 Index. What is not include are the tax tables for each calendar year. The tax tables copies for each tax year publication of Circular E, Employer's Tax Guide are available from the IRS by simply calling, writing, the IRS or stopping by at the local IRS office. Information is provided within the study guide for obtaining additional tax information.