ch23
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ch23

Course Number: MBA acc, Fall 2013

College/University: SUNY Buffalo

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ch23 Student: 1. The primary purpose of state and local taxes is to raise revenue to finance state and local government. True False 2. All states employ some combination of sales and use tax, income or franchise tax, or property tax. True False 3. State tax law is comprised solely of legislative authority. True False 4. Commercial domicile is the location where a business is headquartered and directs its...

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primary ch23 Student: 1. The purpose of state and local taxes is to raise revenue to finance state and local government. True False 2. All states employ some combination of sales and use tax, income or franchise tax, or property tax. True False 3. State tax law is comprised solely of legislative authority. True False 4. Commercial domicile is the location where a business is headquartered and directs its operations from. True False 5. Nondomiciliary businesses are subject to tax everywhere they do business. True False 6. Use tax liability accrues in the state where purchased property will be used when the seller is not required to collect sales tax. True False 7. Businesses engaged in interstate commerce are subject to tax in every state where they operate. True False 8. The state tax base is computed by making adjustments to federal taxable income. True False 9. Businesses subject to income tax in more than one jurisdiction have the right to apportionment. True False 10. Business income is allocated to the state of commercial domicile. True False 11. All 50 states impose a sales and use tax system. True False 12. Purchases of inventory for resale are typically exempt from sales and use taxes. True False 13. The sales and use tax base varies from state to state. True False 14. Many states are expanding the types of services subject to sales tax. True False 15. Businesses must collect sales tax only in states where it has sales and use tax nexus. True False 16. Failure to collect and remit sales taxes often results in a larger tax liability than failure to pay income taxes. True False 17. Physical presence does not always create sales and use tax nexus. True False 18. The National Bellas Hess decision held that an out-of-state mail-order company did not have sales tax collection responsibility because it lacked physical presence. True False 19. The Quill decision reaffirmed that out-of-state businesses must have physical presence within a state before the state may require the collection of sales taxes from in-state customers. True False 20. Wyoming imposes an income tax on corporations. True False 21. Businesses must pay income tax in their state of commercial domicile. True False 22. In Complete Auto Transit the court determined eight criteria for determining whether a state can tax a nondomiciliary company. True False 23. Public Law 86-272 protects certain business activities from creating nexus. True False 24. Public Law 86-272 was a congressional response to Northwestern States Portland Cement. True False 25. Public Law 86-272 protects only companies selling tangible personal property. True False 26. Delivery of tangible personal property through common carrier is a protected activity. True False 27. The Wrigley case held that the sale of intangibles is protected by Public Law 86-272. True False 28. Giving samples and promotional materials without charge is a protected solicitation activity. True False 29. The trade-show rule allows businesses to maintain a sample room for up to four weeks per year. True False 30. Sales personnel investigating a potential customer's credit worthiness exceed boundaries of solicitation. True False 31. Immaterial violations of the solicitation rules automatically create income tax nexus. True False 32. Several states are now asserting economic nexus. True False 33. Separate return states require each member of a consolidated group with nexus to file their own state tax return. True False 34. A unitary return includes only companies included on a federal consolidated tax return. True False 35. The Mobil decision identified three factors to determine whether a group of companies are unitary. True False 36. Federal/state adjustments correct for differences between two states tax laws. True False 37. Most state tax laws adopt the federal tax law as of a specific date in time. True False 38. Business income includes all income earned in the ordinary course of business. True False 39. A state's apportionment formula divides nonbusiness income among the states where nexus exists. True False 40. A state's apportionment formula usually relies on some variation of sales, payroll, and property factors. True False 41. The throwback rule includes inventory in transit in the numerator of the state where it was shipped from. True False 42. Most services are sourced to the state where the services were performed. True False 43. The payroll factor includes payments to independent contractors. True False 44. The property factor is the average of beginning and ending property values. True False 45. The annual value of rented property is included in the property factor. True False 46. Historically, most states used an equally weighted three-factor apportionment formula. True False 47. In recent years, states are weighting the sales factor because it is easier to calculate. True False 48. Interest and dividends are allocated to the state of commercial domicile. True False 49. Rental income is allocated to the state of commercial domicile. True False 50. A gross receipts tax is subject to Public Law 86-272. True False 51. Which of the following is true regarding state and local taxes? A. All states impose a state income tax. B. Every jurisdiction imposes a sales or use tax. C. The primary purpose is to raise revenue. D. Property taxes are primarily used to finance a State's general revenue fund. 52. Which of the following is not a primary revenue source for most states? A. Income or franchise taxes B. Sales or use taxes C. Severance taxes D. Property taxes 53. Which of the following law types is not a primary source type? A. Legislative B. Administrative C. Judicial D. Treatises 54. Which of the following statements regarding income tax commercial domicile is incorrect? A. The location where a business is headquartered B. The location where a business is incorporated C. The location from which a business directs its operations D. None of these 55. Which of the following is incorrect regarding nondomiciliary businesses? A. Subject to tax only where nexus exists. B. A business cannot be nondomiciliary where headquartered. C. A business can be nondomiciliary in only one jurisdiction. D. Subject to tax only where a sufficient connection exists. 56. Which of the items is correct regarding a use tax? A. Use taxes are imposed by every state. B. Use taxes only apply when the seller is not required to collect the sales tax. C. Amazon collects use taxes for all of its customers. D. States choose to implement either a sales tax or a use tax. 57. All of the following are false regarding apportionment except? A. Applies to only business income. B. Applies to only nonbusiness income. C. Applies to both business and nonbusiness income. D. Investment income is subject to apportionment. 58. Which of the following regarding the state tax base is incorrect? A. It is computed by making adjustments to federal taxable income. B. It is divided into business and nonbusiness income. C. It is a necessary step in the state income tax process. D. It applies only to interstate businesses. 59. Which of the following sales is always subject to sales and use tax? A. Tax preparation services. B. Automobiles. C. Inventory. D. Food. 60. Which of the following businesses is likely to have taxable sales for purposes of sales and use tax? A. Campus bookstore selling textbooks and university apparel. B. An online retailer of textbooks. C. A local accounting firm. D. Mail order clothing company. 61. Which of the following activities will create sales tax nexus? A. Advertising using television commercials. B. Salesmen who only take orders. C. Delivery of sales by UPS. D. Electronic delivery of software. 62. Mighty Manny, Incorporated manufactures ice scrapers and distributes them across the midwestern United States. Mighty Manny is incorporated and headquartered in Michigan. It has product sales to customers in Illinois, Indiana, Iowa, Michigan, Minnesota, and Wisconsin. It has sales personnel only where discussed. Determine the state in which Mighty Manny does not have sales and use tax nexus given the following scenarios: A Mighty Manny is incorporated and headquartered in Michigan. It also has property, employees, sales . personnel, and intangibles in Michigan. B. Mighty Manny has a warehouse in Illinois. C Mighty Manny has independent sales representatives in Minnesota. The representatives distribute ice . scraper-related items for over a dozen companies. D Mighty Manny has two customers in Wisconsin. Mighty Manny receives orders over the phone and . ships goods to its customers using FedEx. 63. Mighty Manny, Incorporated manufactures ice scrapers and distributes them across the midwestern United States. Mighty Manny is incorporated and headquartered in Michigan. It has product sales to customers in Illinois, Indiana, Iowa, Michigan, Minnesota, Wisconsin, and Wyoming. It has sales personnel only where discussed. Determine the state in which Mighty Manny does not have sales and use tax nexus given the following scenarios: A Mighty Manny has sales personnel that visit Minnesota. These sales employees follow procedures that . comply with Public Law 86-272. The orders are received and sent to Michigan for acceptance. The goods are shipped by FedEx into Minnesota. B. Mighty Manny's trucks drive through Nebraska to deliver goods to Mighty Manny's Wyoming customers. CMighty Manny provides design services to another manufacturer located in Wisconsin. While the . services are performed in Michigan, Mighty Manny's designers visit Wisconsin at least quarterly to deliver the new designs and receive feedback. D Mighty Manny receives online orders from its Illinois client. Because the orders are so large, the goods . are delivered weekly on Mighty Manny's trucks. 64. Which of the following is not one of the Complete Auto Transit's criteria for whether a state can tax nondomiciliary companies? A. Protected activities are exempt. B. A sufficient connection exists. C. Only a fair portion of income can be taxed. D. Tax cannot discriminate against nondomiciliary businesses. 65. On which of the following transactions should sales tax be collected? A. Architecture plans delivered through the mail. B. Sales of woolen goods to a state without nexus delivered through common carrier. C. Accounting services provided in Alaska. D. Meal purchased at McDonald's. 66. Roxy operates a dress shop in Arlington, Virginia. Rox y also ships dresses nationwide upon request. Roxy's Virginia sales are $1,000,000 and out of state sales are $200,000. Assuming that Virginia's sales tax rate is 5 percent, what is Roxy's Virginia sales and use tax liability? A. $0. B. $10,000. C. $50,000. D. $60,000. 67. Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $1,500 dress that is shipped to her Maryland residence using a common carrier. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 7 percent, what is Roxy's sales and use tax liability? A. $0. B. $75 to Virginia. C. $75 sales tax to Virginia and $15 use tax to Maryland. D. $90 to Maryland. 68. Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $1,500 dress. Lisa returns to Virginia a few weeks later to pick up the dress and drive it back to her Maryland residence where she will use the property. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 6 percent, what is Roxy's sales and use tax liability? A. $0. B. $75 to Virginia. C. $75 sales tax to Virginia and $15 use tax to Maryland. D. $90 to Maryland. 69. What was the Supreme Court's holding in National Bellas Hess? A. An out-of-state mail-order company did not have a sales tax collection responsibility because it lacked physical presence. B Reaffirmed that an out-of-state business must have physical presence in the state before the state may . require the business to collect sales tax from in-state customers. C. Spelled out four criteria for determining whether states may subject nondomiciliary companies to an income tax. D. Defined solicitation for purposes of Public Law 86-272. 70. What was the Supreme Court's holding in Quill? A. An out-of-state mail-order company did not have a sales tax collection responsibility because it lacked physical presence. B Reaffirmed that an out-of-state business must have physical presence in the state before the state may . require the business to collect sales tax from in-state customers. C. Spelled out four criteria for determining whether states may subject nondomiciliary companies to an income tax. D. Defined solicitation for purposes of Public Law 86-272. 71. Mahre, Incorporated, a New York corporation, runs ski tours in a several states. Mahre also has a New York retail store and an Internet store which ships to out of state customers. The ski tours operate in Maine, New Hampshire, and Vermont where Mahre has employees and owns and uses tangible personal property. Mahre has real property only in New York. Mahre has the following sales: Assume the following tax rates: Alaska (6.6 percent), Colorado (7.75 percent), Maine (8.5 percent), New Hampshire (6.75 percent), New York (8 percent), and Vermont (5 percent). How much sales and use tax must Mahre collect and remit in Maine? A. $0 B. $3,053 C. $13,267 D. $16,319 72. Mahre, Incorporated, a New York corporation, runs ski tours in a several states. Mahre also has a New York retail store and an Internet store which ships to out of state customers. The ski tours operate in Maine, New Hampshire, and Vermont where Mahre has employees and owns and uses tangible personal property. Mahre has real property only in New York. Mahre has the following sales: Assume the following tax rates: Alaska (6.6 percent), Colorado (7.75 percent), Maine (8.5 percent), New Hampshire (6.75 percent), New York (8 percent), and Vermont (5 percent). How much sales and use tax must Mahre collect and remit? A. $12,190 B. $14,543 C. $26,733 D. $61,289 73. Which of the following isn't a requirement of Public Law 86-272? A. The tax is based on net income. B. The taxpayer sells only tangible personal property. C. The taxpayer is an intrastate business. D. The taxpayer is nondomiciliary. 74. Bethesda Corporation is unprotected from income tax by Public Law 86-272. Which of the following characteristics creates a problem for Bethesda in states other than Maryland? A. Bethesda does business in Maryland and five other states. B. Bethesda sells copier equipment and copy center services. C. All orders are approved in Maryland. D. All in-state services are limited to solicitation in states other than Maryland. 75. Public Law 86-272 protects solicitation from income taxation. Which of the following activities exceeds the solicitation threshold? A. Any form of advertising. B. Distribution of samples without charge. C. Accepting a down payment. D. Checking a customer's inventory. 76. Public Law 86-272 protects a taxpayer from which of the following taxes? A. Texas Margin Tax (a tax with net income, gross receipts, and capital worth components). B. Washington Business and Occupation Tax (a gross receipts tax). C. Ohio Commercial Activity Tax (an excise tax with a gross receipts base). D. California Franchise Tax (a net income tax). 77. Which of the following states is not asserting economic nexus? A. New York with the Amazon rule. B. South Carolina in the Geoffrey case. C. West Virginia in the MBNA case. D. Wisconsin in Wrigley. 78. Which of the following isn't a criteria used to determine whether a unitary relationship exists? A. Functional integration. B. Centralized management. C. Economies of scale. D. Consolidated return status. 79. Which of the following isn't a typical federal/state adjustment? A. Dividends received deduction. B. Depreciation. C. Meals and entertainment. D. US obligation interest income. 80. PWD Incorporated is an Illinois corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year: PWD's Federal Taxable Income was $100,000. Calculate PWD's Illinois state tax base. A. $116,000 B. $130,833 C. $131,000 D. $140,833 81. Hoosier Incorporated is an Indiana corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year: State depreciation expense was $50,000. Hoosier's Federal Taxable Income was $150,300. Calculate Hoosier's Illinois state tax base. A. $171,300 B. $173,800 C. $204,633 D. $207,133 82. Which of the following is not a general rule for calculating the sales factor? A. Tangible personal property sales are sourced to the destination state. B If the business does not have nexus in the destination state, the sales are thrown back to the state where . the goods were shipped from. C. Services are sourced to the destination state. D. Government sales are sourced to the state where they were shipped from. 83. Wacky Wendy produces gourmet cheese in Wisconsin. Wendy has sales as follows: Wendy is a Wisconsin Corporation and has the following operations. Wendy has nexus in Iowa, Minnesota, and Wisconsin. The Michigan sales are shipped from Wisconsin (a throwback state). $100,000 of the Wisconsin sales were to the federal government. What is Wendy's Wisconsin sale numerator? A. $1,223,032 B. $1,323,032 C. $1,357,621 D. $1,457,621 84. Which of the following is not a general rule for calculating the payroll factor? A. Includes salaries, commissions, and bonuses. B. Excludes compensation to independent contractors. C. Allocates compensation for employees working in more than one state. D. Assigns the payroll of each employee to a single state. 85. Handsome Rob provides transportation services in several western states. Rob has sales as follows: Rob is a California Corporation and has the following facts. Rob has nexus in Arizona, California, Nevada, and Washington. The Washington drivers spend 25 percent of their time driving through Oregon. California payroll includes $200,000 of payroll for services provided in Nevada by California based drivers. What is Rob's California sale numerator? A. $934,589 B. $1,134,589 C. $1,215,347 D. $2,657,275 86. Which of the following is not a general rule for calculating the property factor? A. Uses the average property values for the year. B. Values property at historical cost. C. Excludes property in transit from the calculation. D. Includes rented property at eight times the annual rent. 87. Lefty provides demolition services in several southern states. Lefty has property as follows: Lefty is a Mississippi Corporation. Lefty also rents property in Mississippi and Tennesse e with annual rents of $50,000 and $15,000, respectively. What is Lefty's Mississippi property numerator? A. $942,153 B. $1,002,384 C. $1,052,384 D. $1,342,153 88. What was the Supreme Court's in holding Complete Auto Transit? A. An out-of-state mail-order company did not have a sales tax collection responsibility because it lacked physical presence. B Reaffirmed that an out-of-state business must have physical presence in the state before the state may . require the business to collect sales tax from in-state customers. C. Spelled out four criteria for determining whether states may subject nondomiciliary companies to an income tax. D. Defined solicitation for purposes of Public Law 86-272. 89. Carolina's Hats has the following sales, payroll and property factors: What is Carolina's Hats North and South Carolina apportionment factors if North Carolina uses an equally-weighted three-factor formula and South Carolina uses a double-weighted sales factor formula? A. North Carolina 74.03 percent, and South Carolina 19.45 percent. B. North Carolina 74.03 percent, and South Carolina 20.22 percent. C. North Carolina 74.28 percent, and South Carolina 19.45 percent. D. North Carolina 74.28 percent, and South Carolina 22.51 percent. 90. Which of the following is not a general rule for allocating nonbusiness income? A. Interest and dividends to the state of commercial domicile. B. Rental income for investment property to state of commercial domicile. C. Rental income for business property to state where property is located. D. Capital gains from rental property to state where property is located. 91. Della Corporation is headquartered in Carlisle, Pennsylvania. Della has a Pennsylvania state income tax base of $425,000. Of this amount, $75,000 was nonbusiness income. Della's Pennsylvania apportionment factor is 28.52 percent. The nonbusiness income allocated to Pennsylvania was $61,000. Assuming a Pennsylvania corporate tax rate of 7.75 percent, what is Della's Pennsylvania state tax liability? A. $8,821 B. $9,084 C. $12,464 D. $13,549 92. Which of the following is not a nonincome based tax? A. Ohio Commercial Activity Tax. B. Texas Margin Tax. C. Washington Business & Occupation Tax. D. Wisconsin Separate Corporate Tax. 93. Discuss the steps necessary to determine whether a sales or use tax applies and how the tax is collected. 94. List the steps necessary to determine an interstate businesses' state income tax liability. 95. Super Sadie, Incorporated manufactures sandals and distributes them across the southwestern United States. Super Sadie is incorporated and headquartered in Arizona. It has product sales to customers in Arizona, California, Colorado, New Mexico, Oregon, Texas, and Utah. It has sales personnel in California, Colorado, and New Mexico. It also owns an office building in Arizona and a Warehouse in Texas. Determine the states in which Super Sadie has sales and use tax nexus. 96. Super Sadie, Incorporated manufactures sandals and distributes them across the southwestern United States. Assume that Super Sadie has sales and use tax nexus in Arizona, California, Colorado, New Mexico, and Texas. Super Sadie has sales as follows: Assume the following sales tax rates: Arizona (6 percent), California (8 percent), Colorado (7 percent), New Mexico (6.5 percent), Oregon (7.25 percent), Texas (8 percent), and Utah (5 percent). What is Super Sadie's total sales and use tax liability? 97. Mighty Manny, Incorporated manufactures and services deli machinery and distributes them across the United States. Mighty Manny is incorporated and headquartered in New Jersey. It has product sales in all 50 states. Mighty Manny service employees work in Connecticut, New Jersey, New York, Pennsylvania, and Rhode Island. Mighty Manny also has an executive training seminar each year in South Carolina. Determine the states in which Mighty Manny has sales and use tax nexus. 98. Mighty Manny, Incorporated manufactures and services deli machinery and distributes them across the United States. Mighty Manny is incorporated and headquartered in New Jersey. It has sales and use tax nexus in Connecticut, New Jersey, New York, Pennsylvania, Rhode Island, and South Carolina. Mighty Manny has sales as follows: Assume the following sales tax rates: Connecticut (6.75 percent), New Jersey (7.5 percent), New York (8.5 percent), Pennsylvania (6.5 percent), Rhode Island (7.25 percent), and South Carolina (5.5 percent). Assume that Connecticut also taxes Mighty Manny's services. What is Mighty Manny's total sales and use tax liability? 99. Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. The Shop sells, manufacturers, and customizes tennis racquets for serious amateurs. Virginia has a 5 percent sales tax. Determine the sales and use tax liability that the Shop must collect and remit if it sells a $500 racquet to a Tennessee customer that purchases the merchandise in the retail store? 100.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. The Shop sells, manufacturers, and customizes tennis racquets for serious amateurs. Virginia has a 5 percent sales tax. Determine the sales and use tax liability that the Shop must collect and remit if it sells a $1,000 racquet order to an Alaska customer (assume the Shop has no sales personnel or property in Alaska) that purchases the merchandise over the internet? 101.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. The Shop sells, manufacturers, and customizes tennis racquets for serious amateurs. Virginia has a 5 percent sales tax. Assume that a District of Columbia customer picks up a $2,000 racquet order in the Blacksburg store and drives it back to the District of Columbia (where the sales tax rate is 8.5 percent). Determine the sales and use tax liability (assume the Shop has no sales personnel or property in District of Columbia) of the customer? 102.Vampire Incorporated is a Washington corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year: Vampires's Oregon depreciation was $145,500. Vampire's Federal Taxable Income was $549,743. Calculate Vampire's Oregon state tax base. 103.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis Pro sells, manufacturers, and customizes tennis racquets for serious amateurs. Tennis Pro's business has expanded significantly over the last few years. Currently, it has sales personnel in 10 states (Virginia, North Carolina, South Carolina, Georgia, Tennessee, Kentucky, Ohio, Maryland, District of Columbia, New Jersey). All in state activity is limited to solicitation. Orders are taken by the sales team and forwarded to Blacksburg for approval. All orders are sent by common carrier to customers. Tennis Pro owns retail and warehouse space in Virginia and has another warehouse in Kentucky. Where does Tennis Pro have income tax nexus? 104.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis pro decides to expand into Pennsylvania during the current year and try some new sales techniques. Tennis pro advertises on local radio and television as well as national tennis magazines sent into PA. Salesmen give away promotional materials and occasionally sell demonstration models to local shop employees to build goodwill for Tennis Pro. It holds sales meetings at rented space in local hotels. Personnel occasionally fix minor problems such as tape and strings without charge. One employee performed a credit check for a major account who needed merchandise immediately. Each sales person is allowed an allowance for a car and office equipment to be maintained in an in-home office. Do any of Tennis Pro activities have the potential to create income tax nexus? 105.Big Company and Little Company are both owned by Mrs. Big. Big and Little file a consolidated federal tax return. Big manufactures office paper and other paper supplies and is based in Washington. Little operates a logging operation in Montana. Sixty percent of Little's sales are to Big. Ten percent of Big's raw materials come from Little. There are no common officers or board members. There are no common service providers. What are the factors for and against filing a unitary tax return? 106.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis Pro sells, manufacturers, and customizes tennis racquets for serious amateurs. Tennis Pro's business has expanded significantly over the last few years. Currently, it has sales personnel in 10 states (Virginia, North Carolina, South Carolina, Georgia, Tennessee, Kentucky, Ohio, Maryland, District of Columbia, New Jersey). All in state activity is limited to solicitation. Orders are taken by the sales team and forwarded to Blacksburg for approval. All orders are sent by common carrier to customers. Tennis Pro owns retail and warehouse space in Virginia and has another warehouse in Kentucky. Is Tennis Pro subject to Ohio's Commercial Activity Tax? 107.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis Pro has sales as follows: Assume that Tennis Pro's other sales include $150,000 of sales to a federal government entity that was shipped from Virginia to Maryland. What is Tennis Pro's Virginia sales numerator and sales factor? 108.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis Pro has payroll as follows: The other total includes $10,000 of salary of a Virginia employee that works part time in another state. What is Tennis Pro's Virginia payroll numerator and payroll factor? 109.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis Pro has property as follows: What is Tennis Pro's Virginia property numerator and property factor? 110.Gordon operates the Tennis Pro Shop in Blacksburg, Virginia. Tennis Pro has property as follows: Tennis Pro also rents Virginia property at an annual rent of $24,000. What is Tennis Pro's Virginia property numerator and property factor? 111.Tennis Pro has the following sales, payroll and property factors: What is Tennis Pro's Virginia and Maryland apportionment factors if both states use an equally-weighted three-factor formula? 112.Tennis Pro has the following sales, payroll and property factors: What would Tennis Pro's Virginia and Maryland apportionment factors be if Virginia used a doubleweighted sales four factor method and Maryland used a single-factor sales formula? 113.Tennis Pro, a Virginia Corporation, has the following items of income: $5,000 of dividend income, $15,000 of interest income, $10,000 of rental income from Georgia property, $30,000 of royalty income for an intangible used in Maryland (where nexus exists). Determine how much income is allocated to Virginia. 114.Tennis Pro is headquartered in Virginia. Assume it has a state income tax base of $200,000. Of this amount, $60,000 was non-business income. Assume that Tennis Pro's Virginia apportionment factor is 73.28 percent. The non-business income allocated to Virginia was $23,000. Assuming a Virginia corporate tax rate of 5.5 percent, what is Tennis Pro's Virginia state tax liability? 115.Tennis Pro is headquartered in Virginia. Assume it has a Kentucky state income tax base of $220,000. Of this amount, $40,000 was non-business income. Assume that Tennis Pro's Kentucky sales, payroll and property apportionment factor are 12, 5, and 3 percent, respectively. Assume that Kentucky uses a singlefactor sales formula apportionment method. The non-business income allocated to Kentucky was $1,000. Assuming Kentucky's corporate tax rate of 6 percent, what is Tennis Pro's Kentucky state tax liability? 116.Assume Tennis Pro attends a sports equipment expo in Washington State. Assume this activity creates nexus of the Business and Occupation (B&O) tax. Assume the tax is .5% of gross receipts for retailers and 1.5% of gross receipts on services. If Tennis Pro has $20,000 of Washington retail sales and $2,000 of services performed, calculate Tennis Pro's B&O tax. 117.Assume Tennis Pro discovered that one salesman has gone into Arkansas once each year of the past 4 years and performed activities creating both sales and use tax nexus and income tax nexus. Assume that Arkansas sales were $25,000 each year. Assume that Arkansas business income would be 200,000 each year and that Tennis Pro's Arkansas apportionment percentage would be 1 percent. Assume there would be no Arkansas nonbusiness income. Assume that Arkansas sales and use tax rate was 6.5 percent and corporate income tax rate was 5 percent. What would Tennis Pro's Arkansas sales and use tax and income tax liability be ignoring any possible penalties and interest? ch23 Key 1. TRUE 2. TRUE 3. FALSE 4. TRUE 5. FALSE 6. TRUE 7. FALSE 8. TRUE 9. TRUE 10. FALSE 11. FALSE 12. TRUE 13. TRUE 14. TRUE 15. TRUE 16. TRUE 17. FALSE 18. TRUE 19. TRUE 20. FALSE 21. TRUE 22. FALSE 23. TRUE 24. TRUE 25. TRUE 26. TRUE 27. FALSE 28. TRUE 29. FALSE 30. TRUE 31. FALSE 32. TRUE 33. TRUE 34. FALSE 35. TRUE 36. FALSE 37. FALSE 38. TRUE 39. FALSE 40. TRUE 41. FALSE 42. TRUE 43. FALSE 44. TRUE 45. FALSE 46. TRUE 47. FALSE 48. TRUE 49. FALSE 50. FALSE 51. C 52. C 53. D 54. B 55. C 56. B 57. A 58. D 59. B 60. A 61. B 62. D 63. B 64. A 65. D 66. C 67. A 68. B 69. A 70. B 71. B 72. A 73. C 74. B 75. C 76. D 77. D 78. D 79. C 80. C 81. C 82. C 83. D 84. C 85. B 86. C 87. D 88. C 89. B 90. B 91. C 92. D Feedback: See Figure 23-2. 93. Determine whether the seller has sales tax nexus. If so, then sales tax will be collected and remitted by the seller. If not, then use tax must be paid by the buyer through their individual income tax return or the business' sales tax return. Feedback: See Exhibit 23-3. 94. Determine the state tax base, divide into business and nonbusiness income, apportion business income, allocate nonbusiness income, add business and nonbusiness income for each state, and multiply by the state tax rate. Feedback: Nexus in Arizona because of domicile. Nexus in California, Colorado, and New Mexico because of sales personnel. Nexus in Texas because of property. 95. Arizona, California, Colorado, New Mexico, and Texas. Feedback: ($583,194 6 percent) + ($1,003,923 8 percent) + ($487,204 7 percent) + ($201,932 6.5 per cent) + ($892,048 8 percent). 96. $233,900. Feedback: Nexus in New Jersey because of domicile. Nexus in Connecticut, New York, Pennsylvania, and Rhode Island because of sales personnel. Nexus in South Carolina because of the presence of employees. 97. Connecticut, New Jersey, New York, Pennsylvania, Rhode Island, and South Carolina. Feedback: ($359,294 6.75 percent) + ($1,304,292 7.5 percent) + ($929,402 8.5 percent) + ($320,481 6.5 percent) + ($85 ,419 7.25 percent) + ($52,427 5.5 percent). Mighty Manny is not responsible for paying use tax on the Connecticut services because Mighty Manny provided out-of-state services. 98. $230,980. Feedback: $500 5%. 99. $25. Feedback: The Shop has no physical presence or sales personnel in Alaska, thus no sales tax is required to be collected. 100. $0. Feedback: The Shop has no physical presence or sales personnel in the District, thus no District sales tax is required to be collected. Because the goods are picked up in Virginia, the Shop would collect sales tax ($2,000 5 percent) and the customer would remit $70 of District of Columbia use tax [$2,000 (8.5 percent - 5 percent)]. 101. $100 of Virginia sales tax and $70 District of Columbia use tax. Feedback: $549,743 + $15,000 - $7,500 + $134,250 - $145,500. 102. $545,993. Feedback: Tennis pro is protected by Public Law 86 -272 except where it owns property. 103. Virginia and Kentucky. Feedback: Sale of merchandise is not a protected activity, minor repairs are technically even without charge not a protected activity, and a credit check is not protectedbut a one time violation could be considered de minimis. 104. Sale of demonstration models, repairs, and credit check. Feedback: There is a vertical integration and flow of value between the compani es which suggests unitary treatment. However, there is little or no centralization of management or economies of scale which would suggest that unitary treatment is inappropriate. 105. For a unitary tax return: functional integration. Against: centralizati on of management and economies of scale. Feedback: Public Law 86-272 doesn't protect against non-income based taxes like the Ohio Commercial Activity Tax. 106. Yes Feedback: $1,053,293 (903,293 + 150,000 of government sales) and 46.98 percent (1,053,293/ $2,241,780). 107. $1,053,293 and 46.98 percent. Feedback: $260,000 (250,000 + 10,000) and 55.85 percent (260,000/$465,500). All payroll is sourced to the state where an empl oyee is based. 108. $260,000 and 55.85 percent. Feedback: $1,385,179 [(1,331,919 + 1,438,439)/2] and 87.47 percent [(1,385,179/[(1,535,528 + 1,631,649)/2]. 109. $1,385,179 and 87.47 percent. Feedback: The annual rent times 8 = $192,000. The numerator is $1,577,179 [(1,523,919 + 1,630,439)/2]. The denominator is $1, 775,589 [(1,727,528 + 1,823,649)/2]. The factor is 88.83 percent [(1,577,179/$1,775,589)]. 110. $1,577,179 and 88.83 percent. Feedback: [(40 + 70 + 90)/3], [(20 + 5 + 5)/3]. 111. 66.67 and 10 percent respectively. Feedback: [(40 + 40 + 70 + 90)/4] and 10. 112. 60 percent and 10 percent respectively. Feedback: $5,000 of dividend income and $15,000 of interest income. 113. $20,000. Feedback: $200,000 (state tax base) - $60,000 (non-business income) is $140,000 of business income. $140,000 of business income multiplied by the 73.28 Virginia apportionment percentage is Virginia business income of $102,592. The $102,592 of Virginia business income is added to the $23,000 of nonbusiness income allocated to Virginia to arrive at taxable income of $125,592, which is multiplied by 5 .5 percent. 114. $6,908. Feedback: $220,000 (state tax base) - $40,000 (non-business income) is $180,000 of business income. $180,000 of business income multiplied by the 12 percent Kentucky apportionment percentage equals Kentucky business income of $21, 600. The $21,600 of Kentucky business income is added to the $1,000 of nonbusiness income allocated to Kentucky to arrive at taxable income of $22,600, which is multiplied b y 6 percent. 115. $1,356. Feedback: ($20,000 .005) + ($2,000 .015). 116. $130. Feedback: The $6,500 sales tax liability is $25,000 6.5 percent 4 years. The $400 income tax liability is $200,000 1 pe rcent 5 percent 4 years. 117. $6,500 and $400, respectively. ch23 Summary Category AACSB: Analytic AACSB: Reflective thinking AICPA BB: Critical thinking Blooms: Analyze Blooms: Apply Blooms: Remember Blooms: Understand Learning Objective: 23-01 Describe the primary types of state and local taxes. Learning Objective: 2302 Determine whether a business has sales and use tax nexus and calculate its sales tax withholding responsibilities. Learning Objective: 23-03 Identify whether a business has income tax nexus and determine its state income tax liabilities. Level of Difficulty: 1 Easy Level of Difficulty: 2 Medium Level of Difficulty: 3 Hard Spilker - Chapter 23 # of Questions 32 117 117 31 31 56 30 20 31 67 66 48 3 117

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University of Phoenix - PSYCH - 265
as given to us. So when I had my first “almost” sexual meeting I felt I was mentallyready from what I learned in class, however when the boy told me that you can’t getpregnant the first time I was very skeptical. I knew for a fact what I lean
Delta State - BIO - 100
Aided byProteins• Facilitated diffusion: transport proteins speedpassive movement of molecules across plasmamembrane• Channel proteins: provide hydrophilic corridorsthat allow specific molecule or ion to crossmembrane– Weakly interact
Delta State - BIO - 100
by Chris Romero, updated by Erin Barley with contributions from Joan SharpCopyright © 2008 Pearson Education, Inc., publishing as Pearson Benjamin CummingsOverview: Carbon: The Backbone of Life• Although cells are 70–95% water, the rest co
Colorado - APPM - 2360
o the lakeVolume of the lake (liters)• r = 4.32 × 108Flow rate (liters per day)In deriving the mathematical model (1) we made the assumption that the concentration of thearsenic coming into the lake is a constant. However, now suppose that
Penn State - ACCTG - 211
the investor risks getting lessprofit in the form of the bond's interest.Callable Feature of BondsWhat about that callable feature? While MMK is not obligated to repay the $1,000,000 for 10years, it has the right to pay it off after two years. T
Saint Joseph's University - HEALTH CAR - 511
erms of its cohesiveness – the sense of belonging thatindividual members have and the degree of their commitment to one another and thegoals of the team” (Biech 376).There are many methodologies for measuring or evaluating a team. The followin
SUNY Buffalo - MBA - acc
ch24Student:1."Outbound taxation" deals with the U.S. tax rules that apply to U.S. persons doing business outside theUnited States.True False2.Amy is a U.S. citizen. During the year she earned income from an investment in a French company. Amywill
Georgia Tech - CHEM - 1212K
Determinationofan EquilibriumConstant7IntroductionWhenchemicalsubstancesreact,thereactiontypicallydoesnotgotocompletion. Rather,thesystemgoestosomeintermediatestateinwhichtheratesoftheforwardand reverse reactions are equal. In this state, the reactants
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ch25Student:1.The amount of the estate tax is directly related to the amount of taxable gifts.True False2.The Federal transfer taxes are calculated using cumulative lifetime transfers.True False3.An exemption equivalent is the amount of annual gi
Georgia Tech - CHEM - 1212K
Equilibrium ConstantTodays Experiment:I.Fe3+(aq) + HSCN(aq)FeSCN2+(aq) + H+(aq)orangedark redcolorlesscolorless[FeSCN 2+ ][H + ]K== ?3+[Fe ][HSCN]1.2.3.4.Determine [FeSCN2+] using Spec20 and Beers LawDetermine the other concentrations f
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ch21Student:1.Jason is a 25% partner in the JJM Partnership when he sells his entire interest to Lavelle for $76,000. Atthe time of the sale, Jason's basis in JJM is $87,000. JJM does not have any debt or hot assets. Jason's willrecognize a gain of $
Georgia Tech - CHEM - 1212K
Thermodynamics of Borax DissolutionIntroductionBorax, Na2B4O5(OH)48H2O, dissolves slightly in water to give sodium ions, a borate ion,and water according to the equation:Na2B4O5(OH)48H2O(s) 2Na1+(aq) + B4O5(OH)42-(aq) + 8H2O(l)BoraxBorateThe K expr
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ch22Student:1.S corporations offer the same legal protection to owners as C corporations.True False2.The S corporation rules are less complex for S corporations that have earnings and profits from prior Ccorporation years than for S corporations th
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ch20Student:1.Income earned by flow-through entities is usually taxed once at the entity level.True False2.Partnerships tax rules incorporate both the entity and aggregate approaches.True False3.The term "outside basis" refers to the partnership'
SUNY Buffalo - MBA - acc
Problem 781. Compute TCFs current income tax expense or benefit for 2012Income before income taxesInterest from municipal bondsNondeductible stock compensationDPADNondeductible finesBook equivalent of taxable incomeNet change in cumulative TTDNet
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Chapter 3 - Tax Planning Strategies and Related LimitationsChapter 03Tax Planning Strategies and Related LimitationsSOLUTIONS MANUALDiscussion Questions(1)[LO1] The goal of tax planning is to minimize taxes. Explain why thisstatement is not true.I
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Chapter 1 - An Introduction to TaxChapter 01An Introduction to TaxSOLUTIONS MANUALDiscussion Questions(1)[LO1] Jessicas friend Zachary once stated that he couldnt understand whysomeone would take a tax course. Why is this a rather nave view?Taxes
SUNY Buffalo - MBA - acc
Chapter 2 - Tax Compliance, the IRS, and Tax AuthoritiesChapter 02Tax Compliance, the IRS, and Tax AuthoritiesSOLUTIONS MANUALDiscussion Questions(1)[LO1] Name three factors that determine whether a taxpayer is required to file atax return.Filing
SUNY Buffalo - MBA - acc
Chapter 8 - Business Income, Deductions, and Accounting MethodsChapter 08Business Income, Deductions, and Accounting MethodsSOLUTION MANUALDiscussion Questions1.[LO 1] What is an ordinary and necessary business expenditure?Ordinary and necessary im
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Chapter 9 - Property Acquisition and Cost RecoveryChapter 09Property Acquisition and Cost RecoverySOLUTIONS MANUALDiscussion Questions1.[LO 1] Explain the reasoning why the tax laws require the cost of certain assets to becapitalized and recovered
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Chapter 10 - Property DispositionsChapter 10Property DispositionsSOLUTIONS MANUALDiscussion Questions1. [LO 1] Compare and contrast different ways in which a taxpayer triggers a realizationevent by disposing of an asset.A realization event for tax
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Chapter 12 - CompensationChapter 12CompensationSOLUTIONS MANUALDiscussion Questions:1. [LO 1] Shane is an employee who has had a relatively consistent income over theyears. His withholding is pretty much right on target with his actual tax liability
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Chapter 5 - Gross Income and ExclusionsChapter 05Gross Income and ExclusionsSOLUTIONS MANUALDiscussion Questions1.[LO 1] Based on the definition of gross income in 61 and related regulations, what is thegeneral presumption regarding the taxability
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Chapter 4 - Individual Income Tax OverviewChapter 04Individual Income Tax OverviewSOLUTIONS MANUALDiscussion Questions1.[LO 1] How are realized income, gross income, and taxable income similar, andhow are they different?Realized income is more bro
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Chapter 14 - Tax Consequences of Home OwnershipChapter 14Tax Consequences of Home OwnershipSOLUTIONS MANUALDiscussion Questions1. [LO 1] How does a taxpayer determine whether a dwelling unit is treated as a residence ornonresidence for tax purposes?
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Chapter 11 - InvestmentsChapter 11InvestmentsSOLUTIONS MANUALDiscussion Questions1. [LO 1] Describe how interest income and dividend income are taxed. What are thesimilarities and differences in their tax treatment?Because they are cash method taxp
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Chapter 7 - Individual Income Tax Computation and Tax CreditsChapter 07Individual Income Tax Computation and Tax CreditsSOLUTIONS MANUALDiscussion Questions1. [LO 1] What is a tax bracket? What is the relationship between filing status and the width
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Chapter 17 - Accounting for Income TaxesChapter 17Accounting for Income TaxesSOLUTIONS MANUALDiscussion Questions1. [LO 1] Identify some of the reasons why accounting for income taxes is complex.Answer: U.S. tax laws are complex and ambiguous. A c
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Chapter 13 - Retirement Savings and Deferred CompensationChapter 13Retirement Savings and Deferred CompensationSOLUTIONS MANUALDiscussion Questions1. [LO 1, 2] How are defined benefit plans different from defined contribution plans? How arethey simi
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Chapter 18 - Corporate Taxation: Nonliquidating DistributionsChapter 18Corporate Taxation: Nonliquidating DistributionsSOLUTIONS MANUAL1.[LO1] What is meant by the term double taxation of corporate income?The term double taxation refers to the fact
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Chapter 19 - Corporate Formation, Reorganization, and LiquidationChapter 19Corporate Formation, Reorganization, and LiquidationSOLUTIONS MANUALDiscussion Questions1.[LO 1] Discuss the difference between gain realization and gain recognition in a pro
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Chapter 25 - Transfer Taxes and Wealth PlanningChapter 25Transfer Taxes and Wealth PlanningSOLUTIONS MANUALDISCUSSION QUESTIONS1.[LO 1] Identify the features common to the gift tax formula and the estate tax formula.The integration of the estate an
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Chapter 21 - Dispositions of Partnership Interests and Partnership DistributionsChapter 21Dispositions of Partnership Interests and Partnership DistributionsSOLUTIONS MANUALDiscussion Questions1. [LO 1] Joey is a 25% owner of Loopy LLC. He no longer
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Form709United States Gift (and Generation-Skipping Transfer) Tax ReturnOMB No. 1545-0020(For gifts made during calendar year 2010)2010Department of the TreasuryInternal Revenue ServiceSee separate instructions.1 Donors first name and middle initi
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Chapter 20 - Forming and Operating PartnershipsChapter 20Forming and Operating PartnershipsSOLUTIONS MANUALDiscussion Questions:1. [LO 1] What is a flow-through entity, and what effect does this designation haveon how business entities and their own
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706(Rev. August 2011)United States Estate (and Generation-SkippingTransfer) Tax ReturnDepartment of the TreasuryInternal Revenue ServiceEstate of a citizen or resident of the United States (see instructions). To be filed fordecedents dying after De
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SUNY Buffalo - MBA - acc
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SUNY Buffalo - MBA - acc
Chapter 1An Introduction to TaxMcGraw-Hill/Irwin1-1Copyright 2013 by The McGraw-Hill Companies, Inc. All rights reserved.Learning ObjectiveslllllDemonstrate how taxes influence basic business,investment, personal, and political decisionsDiscu
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COURSE SYLLABUSFederal Taxation I BUS 311 Section 01Prerequisite Business MajorInstructor: Martin Schmeltz, C.P.A.Spring Semester - 2013Monday and Wednesday 4:00PM-5:20PMOffice Hours Wednesday, 6:00PM 7:00PM, Harriman Room 301E-Mail mschmelt@optonl
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Is the NBAbanning highschoolstudents frombeing draftedreasonable?Ke XuNeha ShethiaBackgroundReggie Harding Firsthigh school player in1962Moses Malone Firstsuccessful high schoolplayer to be draftedNot until 1995 that directdraft happenedE
Delaware - ACCT - 302
NEWARK BALLERINAGrace Berry runs a dance academy inNewark Delaware: Newark Ballerina (NB). The academy is doing great with morethan 700 students currently enrolled! Gracehas a hard time to track her students, whoshows up, what classes are full, what
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NEWARKBALLERINASolutionPackage0,N0,Nenrollment-date1,1Class Type1,10,N1,NLevelOffering1,N1,11,N0,NStudiomain0,11,11,1Session0,Nis-relative-of0,11,N0,N0,Nalternate HL1,10,N0,NleadsStudent0,NAttendance0,N1,10,N1,1Cl
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South Carolina - COMPUTER S - pt2520
MOSLEYAndre MosleyMs. KyleComp II03-18-13Chapter 1 Review Questions1. What did you think of when you encountered the word argument as you began to readthis chapter? What do you think now? (LO1)The first thing that came to mind is two people engage
South Carolina - COMPUTER S - pt2520
Corporal punishment is said to be a deliberate pain and suffering infliction that is done onpurpose to change the behavior of the particular person or to punish him. In most countriescounties of the world corporal punishment is banned, but is some parts
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Andre MosleyMs. KyleComp II5/20/2013Visual Argument On Homelessness in America
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Andre MosleyMs. KyleComp II05/06/2013Annotative BibliographyWalsh, Wendy. Spankers and nonspankers: where they get information on spanking.Family Relations, (2002). 51, 81-88. Retrieved on March 28, 2013 from Proquest:http:/proquest.umi.com.This a
South Carolina - COMPUTER S - pt2520
Beltran, M. (2002). Parenting tips: the importance of consistency. Retrieved April 10, 2013 fromhttp:/www.essortment.com/family/parentingtipsi_szdp.htm.Cashmore, J., & de Haas, N. (1995). Legal and social aspects of the physical punishment ofchildren.
South Carolina - COMPUTER S - pt2520
MosleyAndre MosleyMs. KyleComp II04-29-2013Corporal Punishment Good or Bad?Since the mid-1950s, parents and public officials have been battling over the topicconcerning corporal punishment. Parents were raised in homes where corporal punishment was
South Carolina - COMPUTER S - pt2520
MosleyAndre MosleyMs. KyleComp II04-15-2013Chapter 4 Exercisesa. What is the claim? Is it explicitly stated, or did you have to infer it?The claim is that children do not need to be taught about farm animals and farm life. Wasnot stated, had to in
South Carolina - COMPUTER S - pt2520
Andre MosleyEN 1420Corporal Punishment: GOOD OR BAD?THE ISSUEThe use of corporalpunishment is one ofthe most controversialparenting practices.When examiningcorporal punishmentmany individuals lookat the act of spankinga child and the effectst
South Carolina - COMPUTER S - pt2520
Andre MosleyMs. KyleComp II04/01/2013Visual Argument
South Carolina - COMPUTER S - pt2520
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Delta State - BIO - 100
Although cells are 70-95% water the rest consist mostly of carbon basedcompoundsOrganic chemistry is the study of compounds that contain carbono Wide variety of organic compoundso Most contain hydrogen atomsElectron configuration is key to atom chem