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Full Description
Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules. This helps students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are. Unlike traditional introductory texts, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of taxation such a nightmare for business students. This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world. Don't just teach your students the tax code; teach them how the tax code affects business decision making with the 2017 edition!
Contents
PART ONEExploring the Tax Environment1.Taxes and Taxing Jurisdictions 2.Policy Standards for a Good Tax PART TWOFundamentals of Tax Planning3.Taxes as Transaction Costs 4.Maxims of Income Tax Planning 5.Tax Research PART THREEThe Measurement of Taxable Income6.Taxable Income from Business Operations 7.Property Acquisitions and Cost Recovery Deductions Appendix 7-A Midquarter Convention Tables 8.Property Dispositions 9.Nontaxable Exchanges PART FOURThe Taxation of Business Income10.Sole Proprietorships, Partnerships, LLCs, and S Corporations 11.The Corporate Taxpayer Appendix 11-A Schedule M-3 for Reconciling Book and Taxable Income 12.The Choice of Business Entity 13.Jurisdictional Issues in Business Taxation PART FIVEThe Individual Taxpayer14.The Individual Tax Formula Appendix 14-A Itemized Deduction Worksheet Appendix 14-B Exemption Amount Worksheet 15.Compensation and Retirement Planning 16.Investment and Personal Financial Planning Appendix 16-A Comprehensive Schedule D Problem 17.Tax Consequences of Personal Activities Appendix 17-A Social Security Worksheet (Adapted from IRS Publication 915) PART SIXThe Tax Compliance Process18.The Tax Compliance Process APPENDIXES1.Present Value of $1 2.Present Value of Annuity of $1 3.2017 Income Tax Rates NER(01): WOW
