Principles of Taxation for Business and Investment Planning 2025 Test Bank
Table of contents for Principles of Taxation Test bank
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
Appendix 7–A: Midquarter Convention Tables
- 8 Property Dispositions
- 9 Nontaxable Exchanges
PART FOUR: THE TAXATION OF BUSINESS INCOME
- 10 Sole Proprietorships, Partnerships, LLCs, and S Corporations
Appendix 10–A: Calculating the QBI Deduction When Taxable Income Is in the Phase-in Range
- 11 The Corporate Taxpayer
Appendix 11–A: Schedule M-3 for Reconciling Book and Taxable Income
- 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
Appendix 16–A: Comprehensive Schedule D Problem
- 17 Tax Consequences of Personal Activities
Appendix 17–A: Social Security Worksheet (Adapted from IRS Publication 915)
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: 2023 Income Tax Rates
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