Principles of taxation : for business and investment planning /
Jones, Sally M.
Principles of taxation : for business and investment planning / Sally M. Jones. - International edition - xxvii, 545 pages : illustrations ; 26 cm
Includes 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.
Teaches students to recognize the role taxes play in business and investment decisions. This book presents the general role of taxation and its implications across taxpaying entities before discussing the details relevant to specific entities. It is suitable for a one-semester introductory tax course at either the undergraduate or graduate level.
9780071106795 (pbk.) 0071106790 (pbk.)
Irwin/McGraw-Hill, 1333 Burr Ridge Pkwy., Burr Ridge, IL 60521
Taxation--Law and legislation--United States.
Tax planning--United States.
343.7304 / J.S.P
Principles of taxation : for business and investment planning / Sally M. Jones. - International edition - xxvii, 545 pages : illustrations ; 26 cm
Includes 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.
Teaches students to recognize the role taxes play in business and investment decisions. This book presents the general role of taxation and its implications across taxpaying entities before discussing the details relevant to specific entities. It is suitable for a one-semester introductory tax course at either the undergraduate or graduate level.
9780071106795 (pbk.) 0071106790 (pbk.)
Irwin/McGraw-Hill, 1333 Burr Ridge Pkwy., Burr Ridge, IL 60521
Taxation--Law and legislation--United States.
Tax planning--United States.
343.7304 / J.S.P