Taxation for Decision Makers

Shirley Dennis-Escoffier, Karen A. Fortin (Autoren)

Buch | Softcover

656 Seiten

2016
John Wiley & Sons Inc (Verlag)
978-1-119-33041-7 (ISBN)

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Taxation for Decision Makers, 2017 Edition is designed for a one-semester, introductory tax course focused on decision-making at either the undergraduate or graduate level. This text introduces all relevant tax topics covered on the CPA exam, and strikes the perfect balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered minutia.

Preface xx

About the Authors xxvi

PART I INTRODUCTION TO TAXATION AND ITS ENVIRONMENT

1 An Introduction to Taxation 2

2 The Tax Practice Environment 43

PART II INCOME, EXPENSES, AND INDIVIDUAL TAXES

3 Determining Gross Income 104

4 Employee Compensation 150

5 Deductions and Completing the Individual Tax Return 208

PART III BUSINESS AND PROPERTY CONCEPTS

6 Business Expenses 272

7 Property Acquisitions and Cost Recovery Deductions 322

PART IV PROPERTY DISPOSITIONS

8 Property Dispositions 364

9 Tax-Deferred Exchanges 412

PART V BUSINESS TAXATION

10 Taxation of Corporations 466

11 Sole Proprietorships and Flow-Through Entities 515

PART VI WEALTH TAXATION

12 Estates, Gifts, and Trusts 568

Appendix Selected Tax Tables for 2016 611

Index 619

Erscheinungsdatum	05.10.2016
Verlagsort	New York
Sprache	englisch
Maße	201 x 252 mm
Gewicht	1 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-119-33041-6 / 1119330416
ISBN-13	978-1-119-33041-7 / 9781119330417
Zustand	Neuware