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.