Principles of Taxation for Business and Investment Planning 2020 - Editio

Informationen zum Autor Sally M. Jones is professor emeritus of accounting at the McIntire School of Commerce, University of Virginia, where she taught undergraduate and graduate tax courses. Before joining the Virginia faculty in 1992, Professor Jones spent 14 years on the faculty of the Graduate School of Business, University of Texas at Austin. She received her undergraduate degree from Augusta College, her MPA from the University of Texas, and her PhD from the University of Houston. She is also a CPA. Professor Jones was the first editor of Advances in Taxation (JAI Press) and the Price Waterhouse Case Studies in Taxation. She has published numerous articles in the Journal of Taxation, The Tax Adviser, and the Journal of the American Taxation Association . Professor Jones is a frequent speaker at tax conferences and symposia, a past president of the American Taxation Association, and the 2000 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award. Klappentext FULLY UPDATED FOR 2018 TAX LAWS & TCJA REFORM BILL Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules: students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are. Unlike traditional introductory titles, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of Taxation convoluted and off-putting for business students. This title shows students that an understanding of Taxation is not only relevant, but critical to their success in the business world. Don't just teach your students the tax code; teach them how the tax code affects business decision making with the 2020 edition! Inhaltsverzeichnis A Note from the Authors Introduction to Students PART ONE Exploring the Tax Environment Ch. 1 Taxes and Taxing Jurisdictions Ch. 2 Policy Standards for a Good Tax PART TWO Fundamentals of Tax Planning Ch. 3 Taxes as Transaction Costs Ch. 4 Maxims of Income Tax Planning Ch. 5 Tax Research PART THREE The Measurement of Taxable Income Ch. 6 Taxable Income from Business Operations Ch. 7 Property Acquisitions and Cost Recovery Deductions Appendix 7-A Midquarter Convention Tables Ch. 8 Property Dispositions Ch. 9 Nontaxable Exchanges PART FOUR The Taxation of Business Income Ch. 10 Sole Proprietorships, Partnerships, LLCs, and S Corporations Ch. 11 The Corporate Taxpayer Appendix 11-A Schedule M-3 for Reconciling Book and Taxable Income Ch. 12 The Choice of Business Entity Ch. 13 Jurisdictional Issues in Business Taxation PART FIVE The Individual Taxpayer Ch. 14 The Individual Tax Formula Ch. 15 Compensation and Retirement Planning Ch. 16 Investment and Personal Financial Planning Appendix 16-A Comprehensive Schedule D Problem Ch. 17 Tax Consequences of Personal Activities Appendix 17-A Social Security Worksheet (Adapted from IRS Publication 915) PART SIX The Tax Compliance Process Ch. 18 The Tax Compliance Process APPENDIXES A. Present Value of $1 B. Present Value of Annuity of $1 C. 2019 Income Tax Rates A-4 GLOSSARY G INDEX I-1...

Info autore

Sally M. Jones is professor emeritus of accounting at the McIntire School of Commerce, University of Virginia, where she taught undergraduate and graduate tax courses. Before joining the Virginia faculty in 1992, Professor Jones spent 14 years on the faculty of the Graduate School of Business, University of Texas at Austin. She received her undergraduate degree from Augusta College, her MPA from the University of Texas, and her PhD from the University of Houston. She is also a CPA. Professor Jones was the first editor of Advances in Taxation (JAI Press) and the Price Waterhouse Case Studies in Taxation. She has published numerous articles in the Journal of Taxation, The Tax Adviser, and the Journal of the American Taxation Association. Professor Jones is a frequent speaker at tax conferences and symposia, a past president of the American Taxation Association, and the 2000 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award.

Shelley Rhoades-Catanach is an associate professor of accountancy at Villanova University. She teaches a variety of tax courses in Villanovas undergraduate, masters of accounting, and graduate tax programs. Before joining the Villanova faculty in 1998, Professor Rhoades-Catanach spent four years on the faculty of Washington University in St. Louis. She has also served as a visiting faculty member at the Darden Graduate School, University of Virginia, and at INSEAD, an international MBA program in Fontainebleau, France. She received her undergraduate degree in accounting from the University of Nebraska at Lincoln and her PhD from the University of Texas at Austin. 

Professor Rhoades-Catanach has published articles in numerous journals, including the Journal of the American Taxation Association, Accounting Review, Issues in Accounting Education, Journal of Accounting Education, and Review of Accounting Studies. She has served as president, vice president, and trustee of the American Taxation Association and on the editorial boards of the Journal of the American Taxation Association and the Journal of International Accounting, Auditing and Taxation. She currently serves as co-editor of the Journal of International Accounting, Auditing, and Taxation. Professor Rhoades-Catanach is the 2010 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award.

Sandra Renfro Callaghan is an associate professor of accounting at the Neeley School of Business at Texas Christian University. She joined the faculty in 1998 after earning her PhD in accounting from Michigan State University. Her current research is primarily focused on topics in taxation, executive compensation, and the Affordable Health Care Act. Professor Callaghan teaches tax and financial accounting courses both at the undergraduate and graduate level and has earned numerous teaching awards including the Deans' Teaching Award and Neeley School of Business Alumni Professor of the Year. She has served in various leadership roles, including president, with the American Taxation Association and with the American Accounting Association Council. Professor Callaghan also earned a BS from Texas Christian University and an MPA from the University of Texas at Austin. Prior to earning her PhD, she was a tax professional with Ernst & Young.

Dettagli sul prodotto

• Autori: Sandra Callaghan, Sandra R. Callaghan, Sally Jones, Sally/ Rhoades-Catanach Jones, Shelley Rhoades-Catanach, Shelley C. Rhoades-Catanach
• Editore: Mcgraw Hill Academic
• Lingue: Inglese
• Formato: Copertina rigida
• Pubblicazione: 30.04.2019
• EAN: 9781259969546
• ISBN: 978-1-259-96954-6
• Categorie: Guide e manuali > Diritto, professione, finanze > Imposte; Scienze sociali, diritto, economia > Diritto > Tematiche generali, enciclopedie; BUSINESS & ECONOMICS / Taxation / General, Business / Economics / Finance