Principles of Taxation for Business and Investment Planning 2017 Edition

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

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