Principles of Taxation for Business and Investment Planning, 2011 Edition / Edition 14 available in Hardcover
- Pub. Date:
- McGraw-Hill Companies,Inc.
Principles of Taxation for Business and Investment Planning, by Jones and Rhoades-Catanach, is a different approach to the study of taxation than the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. In addition, the book presents the general role of taxation and its implications across all taxpaying entities before discussing the details relevant to specific entities. This approach allows students to really grasp the fundamental concepts that are the foundation for specific tax rules. The benefit is that the students will understand the framework of the tax system, even though specific tax rules and regulations change from year to year.
|Edition description:||Older Edition|
|Product dimensions:||8.30(w) x 10.10(h) x 1.20(d)|
About the Author
Sally Jones received her Ph.D. at the University of Houston. She taught at the University of Texas at Austin for 14 years before going to Virginia in 1992. She is currently the department chair of Accounting at Virginia.
Table of Contents
Part 1 Exploring the Tax EnvironmentCh. 1 Types of Taxes and the Jurisdictions That Use ThemCh. 2 Tax Policy Issues: Standards for a Good Tax
Part 2 Fundamentals of Tax PlanningCh. 3 Taxes as Transaction CostsCh. 4 Maxims of Income Tax PlanningCh. 5 Tax Research
Part 3 The Measurement of Taxable IncomeCh. 6 Taxable Income From Business OperationsCh. 7 Property Acquisitions and Cost Recovery DeductionsAppendix 7-A Midquarter Convention TablesCh. 8 Property DispositionsCh. 9 Nontaxable Exchanges
Part 4 The Taxation of Business IncomeCh. 10 Sole Proprietorships, Partnerships, LLCs, and S CorporationsCh. 11 The Corporate TaxpayerAppendix 11-A Schedule M-3 for Reconciling Book and Taxable IncomeCh. 12 The Choice of Business EntityCh. 13 Jurisdictional Issues in Business Taxation
Part 5 The Individual TaxpayerCh. 14 The Individual Tax FormulaAppendix 14-A Itemized Deduction WorksheetAppendix 14-B Federal Transfer Tax Rates (2009)Ch. 15 Compensation and Retirement PlanningCh. 16 Investment and Personal Financial PlanningAppendix 16-A Comprehensive Schedule D ProblemAppendix 16-B Federal Transfer Tax Rates (2009)Ch. 17 Tax Consequences of Personal ActivitiesAppendix 17-A Social Security Worksheet
Part 6 The Tax Compliance ProcessCh. 18 The Tax Compliance Process