Principles of Taxation for Business and Investment Planning 2022 Edition

PART ONE: Exploring the Tax Environment
Chapter 1: Taxes and Taxing Jurisdictions
Chapter 2: Policy Standards for a Good Tax

PART TWO: Fundamentals of Tax Planning
Chapter 3: Taxes as Transaction Costs
Chapter 4: Maxims of Income Tax Planning
Chapter 5: Tax Research 

PART THREE: The Measurement of Taxable Income
Chapter 6: Taxable Income from Business Operations
Chapter 7: Property Acquisitions and Cost Recovery Deductions
Appendix 7–A Mid-quarter Convention Tables
Chapter 8: Property Dispositions
Chapter 9: Nontaxable Exchanges 

PART FOUR: The Taxation of Business Income
Chapter 10:  Sole Proprietorships, Partnerships, LLCs, and S Corporations
Appendix 10–A Calculating the QBI Deduction When Taxable Income Is in the Phase-in Range
Chapter 11:  The Corporate Taxpayer
Appendix 11–A Schedule M-3 for Reconciling Book and Taxable Income
Chapter 12: The Choice of Business Entity
Chapter 13: Jurisdictional Issues in Business Taxation 

PART FIVE: The Individual Taxpayer
Chapter 14: The Individual Tax Formula
Chapter 15: Compensation and Retirement Planning
Chapter 16: Investment and Personal Financial Planning
Appendix 16–A Comprehensive Schedule D Problem
Chapter 17: Tax Consequences of Personal Activities
Appendix 17–A Social Security Worksheet (Adapted from IRS Publication915)

PART SIX: The Tax Compliance Process
Chapter 18: The Tax Compliance Process

APPENDIXES
A. Present Value of $1
B. Present Value of Annuity of $1
C. 2021 Income Tax Rates

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