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    <subfield code="a">Jones, Sally M.</subfield>
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    <subfield code="a">Principles of taxation:</subfield>
    <subfield code="b">for business and investment. /</subfield>
    <subfield code="c">Sally M. Jones</subfield>
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    <subfield code="a">Includes index.</subfield>
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    <subfield code="a">Content: Exploring the tax environment: Types of taxes and the jurisdictions that use them -- Tax policy issues: standards for a good tax -- Fundamentals of tax planning: Taxes as transaction costs -- Maxims of income tax planning -- The Measurement of taxable income: Taxable income from business operations -- Property acquisitions and cost recovery deductions -- Property dispositions -- Nontaxable exchanges -- The Taxation of business income: Sole proprietorships, 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 retirement planning -- Investmen and personal financial planning -- Tax consequences of personal activities -- The Tax compliance process: The Tax compliance process -- Appendix A: Present value of $1 -- Appendix B: Present value of annuity of $1 -- Appendix C: Tax research.</subfield>
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