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List of contents
Part 1 Exploring the Tax Environment Ch. 1 Types of Taxes and the Jurisdictions That Use ThemCh. 2 Tax Policy Issues: Standards for a Good Tax Part 2 Fundamentals of Tax PlanningCh. 3 Taxes as Transaction CostsCh. 4 Maxims of Income Tax PlanningCh. 5 Tax Research Part 3 The Measurement of Taxable IncomeCh. 6 Taxable Income From Business OperationsCh. 7 Property Acquisitions and Cost Recovery DeductionsAppendix 7-A Midquarter Convention TablesCh. 8 Property DispositionsCh. 9 Nontaxable Exchanges Part 4 The Taxation of Business IncomeCh. 10 Sole Proprietorships, Partnerships, LLCs, and S CorporationsCh. 11 The Corporate TaxpayerAppendix 11-A Schedule M-3 for Reconciling Book and Taxable IncomeCh. 12 The Choice of Business EntityCh. 13 Jurisdictional Issues in Business Taxation Part 5 The Individual TaxpayerCh. 14 The Individual Tax FormulaAppendix 14-A Itemized Deduction WorksheetAppendix 14-B Federal Transfer Tax Rates (2009)Ch. 15 Compensation and Retirement PlanningCh. 16 Investment and Personal Financial PlanningAppendix 16-A Comprehensive Schedule D ProblemAppendix 16-B Federal Transfer Tax Rates (2009)Ch. 17 Tax Consequences of Personal ActivitiesAppendix 17-A Social Security Worksheet Part 6 The Tax Compliance ProcessCh. 18 The Tax Compliance Process