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Full Description
Taxation for Decision Makers, 2017 Edition is designed for a one-semester, introductory tax course focused on decision-making at either the undergraduate or graduate level. This text introduces all relevant tax topics covered on the CPA exam, and strikes the perfect balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered minutia.
Contents
Preface xxAbout the Authors xxvi1 An Introduction to Taxation 22 The Tax Practice Environment 433 Determining Gross Income 1044 Employee Compensation 1505 Deductions and Completing the Individual Tax Return 208PART III BUSINESS AND PROPERTY CONCEPTS6 Business Expenses 2727 Property Acquisitions and Cost Recovery Deductions 3228 Property Dispositions 3649 Tax-Deferred Exchanges 412PART V BUSINESS TAXATION10 Taxation of Corporations 46611 Sole Proprietorships and Flow-Through Entities 51512 Estates, Gifts, and Trusts 568Appendix Selected Tax Tables for 2016 611Index 619
