About the Author
Sally Jones received her Ph.D. at the University of Houston. She taught at the University of Texas at Austin for 14 years before going to Virginia in 1992. She is currently the department chair of Accounting at Virginia.
Table of Contents
Part 1 Exploring the Tax Environment
Ch. 1 Types of Taxes and the Jurisdictions That Use Them
Ch. 2 Tax Policy Issues: Standards for a Good Tax
Part 2 Fundamentals of Tax Planning
Ch. 3 Taxes as Transaction Costs
Ch. 4 Basic Maxims of Income Tax Planning
Part 3 The Measurement of Taxable Income
Ch. 5 Taxable Income From Business Operations
Ch. 6 Property Acquisitions and Cost Recovery Deductions
Ch. 7 Property Dispositions
Ch. 8 Nontaxable Exchanges
Part 4 The Taxation of Business Income
Ch. 9 Sole Proprietorships, Partnerships, LLCs, and S Corporations
Ch. 10 The Corporate Taxpayer
Ch. 11 The Choice of Business Entity
Ch. 12 Jurisdictional Issues in Business Taxation
Part 5 The Individual Taxpayer
Ch. 13 The Individual Tax Formula
Ch. 14 Compensation and Retirement Planning
Ch. 15 Investment and Personal Financial Planning
Ch. 16 Tax Consequences of Personal Activities
Part 6 The Tax Compliance Process
Ch. 17 The Tax Compliance Process
Appendix A. Present Value of $1
Appendix B. Present Value of Annuity of $1
Appendix C. Tax Research