Principles of taxation for business and investment planning


Principles of taxation for business and investment planning

Sally M. Jones

McGraw-Hill Irwin, c2005

2005 ed


Principles of taxation : for business and investment planning

大学図書館所蔵 件 / 1



Includes index



"Principles of Taxation for Business and Investment Planning", by Sally Jones is a different approach to the study of taxation from the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. In addition, the book presents the general role of taxation and its implications across all taxpaying entities before discussing the details relevant to specific entities. This approach allows students to really grasp the fundamental concepts that are the foundation for specific tax rules. The benefit is that the students will understand the framework of the tax system, even though specific tax rules and regulations change from year to year.


Part 1 Exploring the Tax Environment Ch. 1 Types of Taxes and the Jurisdictions That Use Them Ch. 2 Tax Policy Issues: Standards for a Good Tax Part 2 Fundamentals of Tax Planning Ch. 3 Taxes as Transaction Costs Ch. 4 Basic Maxims of Income Tax Planning Part 3 The Measurement of Taxable Income Ch. 5 Taxable Income From Business Operations Ch. 6 Property Acquisitions and Cost Recovery Deductions Ch. 7 Property Dispositions Ch. 8 Nontaxable Exchanges Part 4 The Taxation of Business Income Ch. 9 Sole Proprietorships, Partnerships, LLCs, and S Corporations Ch. 10 The Corporate Taxpayer Ch. 11 The Choice of Business Entity Ch. 12 Jurisdictional Issues in Business Taxation Part 5 The Individual Taxpayer Ch. 13 The Individual Tax Formula Ch. 14 Compensation and Retirement Planning Ch. 15 Investment and Personal Financial Planning Ch. 16 Tax Consequences of Personal Activities Part 6 The Tax Compliance Process Ch. 17 The Tax Compliance Process Appendix A. Present Value of $1 Appendix B. Present Value of Annuity of $1 Appendix C. Introduction to Tax Research

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