SPTR assignments deliver better student learning outcomes if the requirements go beyond student preparation of the tax return.
To close the gap between students' input and their understanding, a professor-prepared tax return (PPTR) assignment allows faculty to introduce tax law complexities that may be difficult to address in SPTRs. The PPTR can address more issues than a tax return prepared by students, incorporate more course topics, and be customized to the appropriate level of the students.
This assignment model is versatile in that professors may employ the PPTR approach in homework assignments, with comprehensive in-class or take-home exams, or after grading SPTRs. Through assignments like this, students gain a deeper understanding of concepts covered in class and develop communication skills to explain those concepts, and professors are better able to assess their students' overall conceptual understanding and achievement of critical learning outcomes.
When assigning a signature pointer to another signature pointer of the same type, we simply copy the two data members optr and sptr. If the types are not the same, but the signature table entries needed in the LHS signature table are found in the correct order as a contiguous block of data in the RHS signature table, we can share the RHS signature table and let the LHS sptr point into the RHS table.
In this case, the RHS sptr can simply be copied into the LHS signature pointer.