This title is being sold in the downloadable VitalBook™ format.
This text is appropriate for a one-semester introductory tax course at either the undergraduate or graduate level in which the instructor emphasizes business planning and decision-making. The content of the text is highly compatible with the AICPA Model Tax Curriculum and is ideal for preparing students to take the revised computer-based CPA exam. Jones takes a different approach to the study of taxation than the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. In addition, the book presents the general role of taxation and its implications across all taxpaying entities before discussing the details relevant to specific entities. This approach allows students to really grasp the fundamental concepts that are the foundation for specific tax rules. The benefit is that the students will understand the framework of the tax system, even though specific tax rules and regulations change from year to year. Students that choose the VitalBook version of this title have access to powerful digital learning tools. Students can share notes with others, customize the appearance and layout of the content, and organize all their digital course materials from a single program. VitalSource is a downloadable eBook. Students can install their eBook on up to two machines. Students can also print sections of the book for maximum portability.
This title will only allow printing of 2 pages and copying of 2 pages at a time.
Table of Contents
- Front Matter
- Chapter One: Types of Taxes and the Jurisdictions That Use Them
- Chapter Two: Tax Policy Issues: Standards for a Good Tax
- Chapter Three: Taxes as Transaction Costs
- Chapter Four: Maxims of Income Tax Planning
- Chapter Five: Tax Research
- Chapter Six: Taxable Income from Business Operations
- Chapter Seven: Property Acquisitions and Cost Recovery Deductions
- Chapter Eight: Property Dispositions
- Chapter Nine: Nontaxable Exchanges
- Chapter Ten: Sole Proprietorships, Partnerships, LLCs, and S Corporations
- Chapter Eleven: The Corporate Taxpayer
- Chapter Twelve: The Choice of Business Entity
- Chapter Thirteen: Jurisdictional Issues in Business Taxation
- Chapter Fourteen: The Individual Tax Formula
- Chapter Fifteen: Compensation and Retirement Planning
- Chapter Sixteen: Investment and Personal Financial Planning
- Chapter Seventeen: Tax Consequences of Personal Activities
- Chapter Eighteen: The Tax Compliance Process
- Glossary
- Appendixes
- Index
- Individual Tax Rate Schedules
- Corporate Tax Rates
