Jones, Sally M.

Principles of taxation for business and investment planning / Sally M. Jones, Shelley C. Rhoades-Catanach. - Boston : McGraw-Hill/Irwin, 2015. - xxx, 625 p : ill., forms ; 27 cm.

Includes bibliographical references and index.

Types of taxes and the jurisdictions that use them -- Tax policy issues: standards for a good tax -- Taxes as transaction costs -- Maxims of income tax planning -- Taxable income from business operations -- Property acquisitions and cost recovery deductions -- Property dispositions -- Nontaxable exchanges -- Sole proprietorships, partnerships, LLCs, and S corporations -- The corporate taxpayer -- The choice of business entity -- Jurisdictional issues in business taxation -- The individual tax formula -- Compensation and retirement planning -- Investment and personal financial planning -- Tax consequences of personal activities -- The tax compliance process -- Present value of $1 -- Present value of annuity $1 -- Tax research.

9780077862329


Tax planning--United States.
Taxation--Law and legislation--United States.

KF6289 / .J66