Principles of Taxation for Business and Investment Planning 2023 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
Chapter 8: Property Dispositions
Chapter 9: Nontaxable Exchanges

PART FOUR: The Taxation of Business Income
Chapter 10: Sole Proprietorships, Partnerships, LLCs, and S Corporations
Chapter 11: The Corporate Taxpayer
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
Chapter 17: Tax Consequences of Personal Activities

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

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