000			02352caa a2200373 i 4500
999			_c1252 _d1252
001			12154365
005			20210808104845.0
008			980515s2007 enkar | 00| 0 eng c
020			_a9780071106795 (pbk.)
020			_a0071106790 (pbk.)
037			_bIrwin/McGraw-Hill, 1333 Burr Ridge Pkwy., Burr Ridge, IL 60521
040			_aNSDP _cNSDP _dEG-NcFUE _beng _erda
043			_an-us---
082	0	4	_a343.7304 _222 _bJ.S.P
100	1		_aJones, Sally M. _95247
245	0	0	_aPrinciples of taxation : _bfor business and investment planning / _cSally M. Jones.
250			_aInternational edition
264		1	_aMaidenhead : _bMcGraw-Hill Education, _c2007.
300			_axxvii, 545 pages : _billustrations ; _c26 cm
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
500			_aIncludes index.
505	0		_aTypes 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.
520			_aTeaches 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.
650		0	_aTaxation _xLaw and legislation _zUnited States.
650		0	_aTax planning _zUnited States.
906			_a7 _bpar _cserials _d2 _encip _f19 _gn-oclcserc
936			_a2000 ed. LIC
942			_2ddc _cBK