Abstract In this article the author discusses the tax planning lesson for teaching elementary accounting course to accounting students. The lesson can be presented in a single class period, and can demonstrate the possibilities for creative solutions to common tax problems. The author also explores the problems faced by teachers in teaching elementary accounting course. In addition, the author observes that the advantages as well as the disadvantages of the corporate form of business organization can be raised with consideration given as to why corporations allowed to do so will or will not elect to be taxed as partnerships.
Linda H. Kistler (Sat,) studied this question.