Abstract
The AICPA Model Tax Curriculum (AICPA 1996a) stresses the importance of entity taxation throughout the first two undergraduate tax courses and a master's of accounting program. This paper provides instructors with a case that uses a simplified example of the Boston Celtics, a publicly traded partnership, to highlight the tax and nontax considerations that must be evaluated when making a choice of entity decision. The case also incorporates technological tools including CD-ROM or Internet-based tax research, Excel spreadsheets for preparing tax and cash flow projections, word-processing software, and an optional PowerPoint presentation. The case is designed to be completed in stages throughout the semester.
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