Open Access. Powered by Scholars. Published by Universities.®
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Education
Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl
Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl
Neil E. Harl
A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.
The Design Of An Undergraduate Degree Program In Computer & Digital Forensics, Gary C. Kessler, Michael E. Schirling
The Design Of An Undergraduate Degree Program In Computer & Digital Forensics, Gary C. Kessler, Michael E. Schirling
Gary C. Kessler
"Champlain College formally started an undergraduate degree program in Computer & Digital Forensics in 2003. The underlying goals were that the program be multidisciplinary, bringing together the law, computer technology, and the basics of digital investigations; would be available as on online and oncampus offering; and would have a process-oriented focus. Success of this program has largely been due to working closely with practitioners, maintaining activity in events related to both industry and academia, and flexibility to respond to ever-changing needs. This paper provides an overview of how this program was conceived, developed, and implemented; its evolution over time; and …