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Principles of Taxation for Business and Investment Planning 2017 Edition

Sally Jones, Shelley C. Rhoades-Catanach (Autoren)

Buch | Hardcover

672 Seiten

2016 | 20th Revised edition
McGraw Hill Higher Education (Verlag)
9781259572425 (ISBN)

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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 2017 edition!

Sally M. Jones is professor emeritus of accounting at the McIntire School of Commerce, University of Virginia, where she taught undergraduate and graduate tax courses. Before joining the Virginia faculty in 1992, Professor Jones spent 14 years on the faculty of the Graduate School of Business, University of Texas at Austin. She received her undergraduate degree from Augusta College, her MPA from the University of Texas, and her PhD from the University of Houston. She is also a CPA. Professor Jones was the first editor of Advances in Taxation (JAI Press) and the Price Waterhouse Case Studies in Taxation. She has published numerous articles in the Journal of Taxation, The Tax Adviser, and the Journal of the American Taxation Association. Professor Jones is a frequent speaker at tax conferences and symposia, a past president of the American Taxation Association, and the 2000 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award. Shelley Rhoades-Catanach is an associate professor of accountancy at Villanova University and a CPA. She teaches a variety of tax courses in Villanova’s undergraduate, masters of accounting, and graduate tax programs. Before joining the Villanova faculty in 1998, Professor Rhoades-Catanach spent four years on the faculty of Washington University in St. Louis. She has also served as a visiting faculty member at the Darden Graduate School, University of Virginia, and at INSEAD, an international MBA program in Fontaine bleau, France. She received her undergraduate degree in accounting from the University of Nebraska at Lincoln and her PhD from the University of Texas at Austin. Professor Rhoades-Catanach has published articles in numerous journals, including the Journal of the American Taxation Association, Accounting Review, Issues in Accounting Education, Journal of Accounting Education, and Review of Accounting Studies. She has served as president, vice president, and trustee of the American Taxation Association and on the editorial boards of the Journal of the American Taxation Association and the Journal of International Accounting, Auditing and Taxation. She currently serves as co-editor of the Journal of International Accounting, Auditing, and Taxation. Professor Rhoades-Catanach is the 2010 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award.

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

APPENDICES
A Present Value of $1
B Present Value of Annuity of $1
C 2015 Income Tax Rates

Erscheinungsdatum	29.06.2016
Zusatzinfo	51 Illustrations, unspecified
Verlagsort	London
Sprache	englisch
Maße	208 x 262 mm
Gewicht	1247 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Themenwelt	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9781259572425 / 9781259572425
Zustand	Neuware