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Full Description
"Principles of Taxation for Business and Investment Planning", by Sally Jones is a different approach to the study of taxation from the traditional tax-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 of specific exceptions. 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 regulations change from year to year.
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 TaxPart 2 Fundamentals of Tax PlanningCh. 3 Taxes as Transaction CostsCh. 4 Basic Maxims of Income Tax PlanningPart 3 The Measurement of Taxable IncomeCh. 5 Taxable Income From Business OperationsCh. 6 Property Acquisitions and Cost Recovery DeductionsCh. 7 Property DispositionsCh. 8 Nontaxable ExchangesPart 4 The Taxation of Business IncomeCh. 9 Sole Proprietorships, Partnerships, LLCs, and S CorporationsCh. 10 The Corporate TaxpayerCh. 11 The Choice of Business EntityCh. 12 Jurisdictional Issues in Business TaxationPart 5 The Individual TaxpayerCh. 13 The Individual Tax FormulaCh. 14 Compensation and Retirement PlanningCh. 15 Investment and Personal Financial PlanningCh. 16 Tax Consequences of Personal ActivitiesPart 6 The Tax Compliance ProcessCh. 17 The Tax Compliance ProcessAppendix A. Present Value of $1Appendix B. Present Value of Annuity of $1Appendix C. Tax Research