Top
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)
PART SIX
The Tax Compliance Process
18.The Tax Compliance Process
APPENDIXES
1.Present Value of $1
2.Present Value of Annuity of $1
3.2017 Income Tax Rates
