Title:
Principles of taxation for business and investment planning
Personal Author:
Edition:
2010 ed.
Publication Information:
New York, NY : McGraw-Hill/Irwin, 2010
Physical Description:
xxv, 610 p. : ill. ; 26 cm.
ISBN:
9780073379647
Added Author:
Available:*
Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
|---|---|---|---|---|---|
Searching... | 30000010199347 | KF6369 J66 2010 | Open Access Book | Book | Searching... |
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Summary
Summary
This text takes a different approach to the study of taxation from the traditional tax-preparation approach, teaching students to recognize the role taxes play in business and investment decisions. Also, the general role of taxation, and its implications across all taxpaying entities, is presented.
Table of Contents
| Part 1 Exploring the Tax Environment |
| 1 Types of Taxes and the Jurisdictions That Use Them |
| 2 Tax Policy Issues: Standards for a Good Tax |
| Part 2 Fundamentals of Tax Planning |
| 3 Taxes as Transaction Costs |
| 4 Maxims of Income Tax Planning |
| 5 Tax Research |
| Part 3 The Measurement of Taxable Income |
| 6 Taxable Income from Business Operations |
| 7 Property Acquisitions and Cost Recovery Deductions |
| 8 Property Dispositions |
| 9 Nontaxable Exchanges |
| Part 4 The Taxation of Business Income |
| 10 Sole Proprietorships, Partnerships, LLCs, and S Corporations |
| 11 The Corporate Taxpayer |
| 12 The Choice of Business Entity |
| 13 Jurisdictional Issues in Business Taxation |
| Part 5 The Individual Taxpayer |
| 14 The Individual Tax Formula |
| 15 Compensation and Retirement Planning |
| 16 Investment and Personal Financial Planning |
| 17 Tax Consequences of Personal Activities |
| Part 6 The Tax Compliance Process |
| 18 The Tax Compliance Process |
| Appendix A Present Value of $1 |
| Appendix B Present Value of Annuity of $1 |
