id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
absel-2013	Watkins, Larry E.	The Application of Spreadsheet Software Technology to Complex Taxpayer Elections	1987	4	.pdf	application/pdf	3137	131	39	THE APPLICATION OF SPREADSHEET SOFTWARE TECHNOLOGY TO COMPLEX TAXPAYER ELECTIONS Developments in Business Simulation & Experiential Exercises, Volume 14, 1987 219 THE APPLICATION OF SPREADSHEET SOFTWARE TECHNOLOGY TO COMPLEX TAXPAYER ELECTIONS Larry E. Watkins, Northern Arizona University ABSTRACT The expansion of personal computer availability combined with a desire to provide learning experiences with situational validity has stimulated the use of spreadsheet software in the accounting curriculum. Developments in Business Simulation & Experiential Exercises, Volume 14, 1987 220 The taxpayer may elect to forego the long-term cap- ital gain treatment afforded the pre-1974 portion of the distribution and use the 10-year averaging approach for the entire taxable portion of the lump sum amount.	cache/absel-2013.pdf	txt/absel-2013.txt