Principles of Taxation for Business and Investment Planning 2019 Edition
- Connect Accounting: Reliable, intuitive, and rigorous learning management system – the market-leading digital solution.
- Code-based Approach: Preparing students for the real world by improving critical thinking and decision-making tools.
- Tax for Decision Makers: Shows students how understanding the tax code affects business decision making.

See all program features.

Table of Contents

Interested in seeing the entire table of contents?

Program Details

Part One Exploring the Tax Environment
1. Taxes and Taxing Jurisdictions
2. Policy Standards for a Good Tax

Part Two Fundamentals of 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 SocialSecurity Worksheet (Adapted from IRS Publication 915)

Part Six The Tax Compliance Process
18. The Tax Compliance Process

A. Present Value of $1
B.Present Value of Annuity of $1
C.2018 Income Tax Rates