Principles of Taxation for Business and Investment Planning 2025 Test Bank

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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