By Sally Jones and Shelley Rhoades-Catanach and Sandra Callaghan
- 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.
Publisher: McGraw-Hill Education; 22 edition (June 12, 2018)
Copyright: 2019
Language: English
ISBN 978-1-259-91709-7 (bound edition)
MHID 1-259-91709-6 (bound edition)
ISBN 978-1-260-16147-2 (loose-leaf edition)
MHID 1-260-16147-1 (loose-leaf edition)
ISSN 1099-5587
注:本书系McGraw-Hill官网版本电子书。Loose leaf纸质版共672页,电子版E-Book共1232页,便于移动设备阅读。电子版教材均有与纸质版教材页码对照(格式为Page x-x),可供有对照需要的读者参考。例如电子版第300页从案例Nondeductibale Expenses开始对应纸质版页码6-9。
About the Author
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.
Table of Contents
PART ONE
Exploring the Tax Environment
1 Taxes and Taxing Jurisdictions
2 Policy Standards for a Good Tax
PART TWO
Fundamentals of Tax 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
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
12 The Choice of Business Entity
13 Jurisdictional Issues in Business Taxation
PART FIVE
The Individual Taxpayer
14 The Individual Tax Formula
15 Compensation and Retirement Planning
16 Investment and Personal Financial Planning
17 Tax Consequences of Personal Activities
PART SIX
The Tax Compliance Process
18 The Tax Compliance Process
Appendix A Present Value of $1
Appendix B Present Value of Annuity of $1
Appendix C 2018 Income Tax Rates