<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01423nam a22001697a 4500</leader>
  <controlfield tag="008">120619t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">980073379470</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">KF6272.P75</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Jones, Sally M.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Principles of taxation for business and investment planning. /</subfield>
    <subfield code="c">Sally M. Jones</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Boston,</subfield>
    <subfield code="b">McGraw-Hill</subfield>
    <subfield code="c">2009.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxv, 598 p.:</subfield>
    <subfield code="c">24cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Exploring the tax environment -- Types of taxes and jurisdictions that use them -- Tax policy issues: Standards for good tax -- Fundamentals of tax planning -- Taxes as transaction costs -- Maxims of income tax planning -- Tax research -- The Measurement of taxable income -- Taxable income from business operations -- Property acquisitions and cost recovery deductions -- Property disposition -- Nontaxable exchanges -- The Taxation of business income: Sole proprietorships, partnerships, LLCs, and S corporations -- The Corporate taxpayer -- The Choice of business entity -- Jurisdictional issues in business taxation -- The Individual taxpayer -- The Individual tax formula -- Compensation and retirment planning -- Investment and personal financial planning -- Tax consequences of personal activities -- The Tax compliance process -- Appendix A: Present value of $1 -- Appendix B: Present value of annuity of $1 -- Glossary.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Rhoades-Catanach,Shelly C.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1429</subfield>
    <subfield code="d">8929</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-06-19</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">KF6272.P75</subfield>
    <subfield code="p">3737/12</subfield>
    <subfield code="r">2012-06-19 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2012-06-19</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-06-19</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">KF6272.P751</subfield>
    <subfield code="p">3738/12</subfield>
    <subfield code="r">2012-06-19 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2012-06-19</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-06-19</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">KF6272.P752</subfield>
    <subfield code="p">3739/12</subfield>
    <subfield code="r">2012-06-19 00:00:00</subfield>
    <subfield code="t">3</subfield>
    <subfield code="w">2012-06-19</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
