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Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules. This helps students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are.
Unlike traditional introductory texts, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of taxation such a nightmare for business students. This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world.
Don't just teach your students the tax code; teach them how the tax code affects business decision making with the 2016 edition!
Table of Contents
PART ONE: Exploring the Tax Environment
1 Taxes and Taxing Jurisdictions
2 Policy Standards for a Good Tax
PART TWO: Fundamentals of Tax Planning
3 Taxes as Transaction Costs
4 Maxims of Income Tax Planning
5 Tax Research
PART THREE: The Measurement of Taxable Income
6 Taxable Income from Business Operations
7 Property Acquisitions and Cost Recovery Deductions
Appendix 7-A Midquarter Convention Tables
8 Property Dispositions
9 Nontaxable Exchanges
PART FOUR: The Taxation of Business Income
10 Sole Proprietorships, Partnerships, LLCs, and S Corporations
11 The Corporate Taxpayer
Appendix 11-A Schedule M-3 for Reconciling Book and Taxable Income
12 The Choice of Business Entity
13 Jurisdictional Issues in Business Taxation
PART FIVE: The Individual Taxpayer
14 The Individual Tax Formula
Appendix 14-A Itemized Deduction Worksheet
Appendix 14-B Exemption Amount Worksheet
15 Compensation and Retirement Planning
16 Investment and Personal Financial Planning
Appendix 16-A Comprehensive Schedule D Problem
17 Tax Consequences of Personal Activities
Appendix 17-A Social Security Worksheet (Adapted from IRS Publication 915)