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  <titleInfo>
    <title>Principles of taxation for business and investment planning</title>
  </titleInfo>
  <name type="personal">
    <namePart>Jones, Sally M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Rhoades-Catanach,Shelly C.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
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    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>2009</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxv, 598 p.: 24cm.</extent>
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  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Sally M. Jones</note>
  <note>Includes index.</note>
  <classification authority="lcc">KF6272.P75</classification>
  <identifier type="isbn">980073379470</identifier>
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    <recordCreationDate encoding="marc">120619</recordCreationDate>
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