TY - BOOK AU - Jones,Sally M. AU - Rhoades-Catanach, Shelley C. TI - Principles of taxation for business and investment planning SN - 9780077862329 AV - KF6289 .J66 PY - 2015/// CY - Boston PB - McGraw-Hill/Irwin KW - Tax planning KW - United States KW - Taxation KW - Law and legislation N1 - 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 ER -