DUVALLS Circular E Employers Tax Guide Instructors Manual 2014 Edition: Master Study Guide Series

DUVALLS Circular E, Employers Tax Guide, Instructors Manual 2014 Edition is a comprehensive Master Study Guide of IRS Publication 15, Employers Tax Guide for use in tax year 2014. The Instructors Manual is set forth in sequential multiple-choice test questions (with answers) to assist the professor/teacher/instructor when developing the class syllabus for each quarter or semester. The study guide faithfully conforms to the exacting structure of the IRS publication, thereby, enabling each lecture platfom to be developed as a focused single subject or provided as a survey or summary of publication 15. The intent of the design and development allows each instructor greater freedom when creating the entire lecture series. Additionally, the study guide provides multiple-choice questions and answers in a manner enabling the blocking out of answers for testing purposes. Further, this study guide publication provides the necessary current information for the current tax year. This provides the actual hands on learning experience of the current tax year IRS rules and regulations. Three simple examples of this current information are the new IRS rules for same sex married couples discussed in "What's New?" page 2, to the change in section 2. "Who Are Employees?" from the Husband-Wife Business to Business Owned and Operated by Spouses with multiple-choice test information related to "How To Get Tax Help" at page 65. This study guide requires the use of the (free) IRS Publication 15, Employer's Tax Guide for use in 2014.