Principles of Taxation for Business and Investment Planning 2020 Edition

Jones, Sally, Rhoades-Catanach, Shelley C., Callaghan, Sandra R.

  • 出版商: McGraw-Hill Education
  • 出版日期: 2019-04-08
  • 售價: $16,270
  • 貴賓價: 9.5$15,457
  • 語言: 英文
  • 頁數: 688
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 1259969541
  • ISBN-13: 9781259969546
  • 海外代購書籍(需單獨結帳)

商品描述

A Note from the Authors
Introduction to Students

PART ONE Exploring the Tax Environment
Ch. 1 Taxes and Taxing Jurisdictions
Ch. 2 Policy Standards for a Good Tax

PART TWO Fundamentals of Tax Planning
Ch. 3 Taxes as Transaction Costs
Ch. 4 Maxims of Income Tax Planning
Ch. 5 Tax Research

PART THREE The Measurement of Taxable Income
Ch. 6 Taxable Income from Business Operations
Ch. 7 Property Acquisitions and Cost Recovery Deductions
Appendix 7–A Midquarter Convention Tables
Ch. 8 Property Dispositions
Ch. 9 Nontaxable Exchanges

PART FOUR The Taxation of Business Income
Ch. 10 Sole Proprietorships, Partnerships, LLCs, and S Corporations
Ch. 11 The Corporate Taxpayer
Appendix 11–A Schedule M-3 for Reconciling Book and Taxable Income
Ch. 12 The Choice of Business Entity
Ch. 13 Jurisdictional Issues in Business Taxation

PART FIVE The Individual Taxpayer
Ch. 14 The Individual Tax Formula
Ch. 15 Compensation and Retirement Planning
Ch. 16 Investment and Personal Financial Planning
Appendix 16–A Comprehensive Schedule D Problem
Ch. 17 Tax Consequences of Personal Activities
Appendix 17–A Social Security Worksheet (Adapted from IRS Publication 915)

PART SIX The Tax Compliance Process
Ch. 18 The Tax Compliance Process

APPENDIXES
A. Present Value of $1
B. Present Value of Annuity of $1
C. 2019 Income Tax Rates A–4

GLOSSARY G
INDEX I–1