Principles of Taxation for Business and Investment Planning 2018 Edition

PART ONEExploring the Tax Environment1.Taxes and Taxing Jurisdictions 2.Policy Standards for a Good Tax 
PART TWOFundamentals of Tax Planning3.Taxes as Transaction Costs 4.Maxims of Income Tax Planning 5.Tax Research 
PART THREEThe Measurement of Taxable Income6.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 FOURThe Taxation of Business Income10.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 FIVEThe Individual Taxpayer14.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 SIXThe Tax Compliance Process18.The Tax Compliance Process 
APPENDIXES1.Present Value of $1 2.Present Value of Annuity of $1 3.2017 Income Tax Rates