Part One. Exploring the Tax Environment
Chapter 1. Taxes and Taxing Jurisdictions
Chapter 2. Policy Standards for a Good Tax
Part Two. Fundamentals of Tax Planning
Chapter 3. Taxes as Transaction Costs
Chapter 4. Maxims of Income Tax Planning
Chapter 5. Tax Research
Part Three. The Measurement of Taxable income
Chapter 6. Taxable Income from Business Operations
Chapter 7. Property Acquisitions and Cost Recovery Deductions
Chapter 8. Property Dispositions
Chapter 9. Nontaxable Exchanges
Part Four. The Taxation of Business Income
Chapter 10. Sole Proprietorships, Partnerships, LLCs, and S Corporations
Chapter 11. The Corporate Taxpayer
Chapter 12. The Choice of Business Entity
Chapter 13. Jurisdictional Issues in Business Taxation
Part Five. The Individual Taxpayer
Chapter 14. The Individual Tax Formula
Chapter 15. Compensation and Retirement Planning
Chapter 16. Investment and Personal Financial Planning
Chapter 17. Tax Consequences of Personal Activities
Part Six. The Tax Compliance Process
Chapter 18. The Tax Compliance Process
Appendixes
Appendix A. Present Value of $1
Appendix B. Present Value of Annuity of $1
Appendix C. 2023 Income Tax Rates
Glossary

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