Principles of Taxation : Advanced Strategies （8TH）

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Principles of Taxation : Advanced Strategies （8TH）

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  • 製本 Hardcover:ハードカバー版／ページ数 528 p.
  • 言語 ENG
  • 商品コード 9780072443806
  • DDC分類 336.2

Full Description

In response to market demand, this book was developed to provide coverage of advanced tax topics. It is ideal for students who studied principles of taxation for business and investment planning in their introductory course. The tax consequences of many sophisticated business, financial, and personal wealth-planning transactions are explored. Each transaction is presented in an economic or legal context, and the non-tax motives of the transacting parties are examined before the tax issues are identified. The discussion of tax issues emphasises the development and implementation of strategies to make transactions as tax efficient as possible to all parties involved. Many of the tax strategies are analysed in terms of their impact on net cash flows and on the income statements and balance sheets of the transacting parties.

Contents

Part One. Strategic Tax Planning. 1. Introduction. Part Two. Tax Strategies for New Businesses. 2. Organizational Decisions and Strategies. 3. Employee Compensation Strategies. Part Three. Business Operating Strategies. 4. Income Measurement and Reporting. 5. Business Incentive Provisions. 6. Income and Loss Allocations by Passthrough Entities. Appendix 6-a Section 704[copyright] Remedial Allocation Method. 7. Distributions to Business Owners. Part Four. Strategies for Busines Growth and Expansion. 8. Multiple Entity Business Structures. 9. Multistate Business Expansion. 10. International Business Expansion. Part Five. Business Capital Transactions. 11. Dispositions of Equity Interests In Business Entities. 12. Corporate Acquisitions, Mergers and Divisions. Appendix 12-A Leveraged Buy-Outs. Appendix 12-B Other types of Corporate Reorganizations. 13. Business Liquidations and Terminations. Appendix 13-A Special Cases Involving Discharge of Debt in Connection With Property. Part Six. Personal Wealth Planning. 14. The Transfer Tax System. 15. Income Taxation of Trusts and Estates. 16. Wealth Transfer Planning. Appendix A. Present Value of $1. Appendix B. Present Value of Annuity of $1. Appendix C. Tax Research.