TY - SER AU - Jones, Sally M. AU - Jones,Sally M. TI - Principles of taxation for business and investment planning / SN - 9780071106795 AV - KF6289.J66 2007 PY - 2007///. CY - Boston PB - McGraw-Hill/Irwin KW - Taxation KW - Law and legislation KW - United States KW - Tax planning N1 - Includes index.; Part 1 Exploring the Tax Environment 1 Types of Taxes and the Jurisdictions That Use Them 2 Tax Policy Issues: Standards for a Good Tax Part 2 Fundamentals of Tax Planning 3 Taxes as Transaction Costs 4 The Basic Maxims of Income Tax Planning Part 3 The Measurement of Taxable Income 5 Taxable Income From Business Operations 6 Property Acquisitions and Cost Recovery Deductions 7 Property Dispositions 8 Nontaxable Exchanges Part 4 The Taxation of Business Income 9 Sole Proprietorships, Partnerships, LLCs, and S Corporations 10 The Corporate Taxpayer 11 The Choice of Business Entity 12 Jurisdictional Issues in Business Taxation Part 5 The Individual Taxpayer 13 The Individual Tax Formula 14 Compensation and Retirement Planning 15 Investment and Personal Financial Planning 16 Tax Consequences of Personal Activities Part 6 The Tax Compliance Process 17 The Tax Compliance Process Appendix A. Present Value of $1 Appendix B. Present Value of Annuity of $1 Appendix C. Introduction to Tax Research ER -