Part One. Exploring the Tax Environment
Chapter One. Taxes and Taxing Jurisdictions
Chapter Two. Policy Standards for a Good Tax
Part Two. Fundamentals of Tax Planning
Chapter Three. Taxes as Transaction Costs
Chapter Four. Maxims of Income Tax Planning
Chapter Five. Tax Research
Part Three. The Measurement of Taxable Income
Chapter Six. Taxable Income from Business Operations
Chapter Seven. Property Acquisitions and Cost Recovery Deductions
Chapter Eight. Property Dispositions
Chapter Nine. Nontaxable Exchanges
Part Four. The Taxation of Business Income
Chapter Ten. Sole Proprietorships, Partnerships, LLCs, and S Corporations
Chapter Eleven. The Corporate Taxpayer
Chapter Twelve. The Choice of Business Entity
Chapter Thirteen. Jurisdictional Issues in Business Taxation
Part Five. The Individual Taxpayer
Chapter Fourteen. The Individual Tax Formula
Chapter Fifteen. Compensation and Retirement Planning
Chapter Sixteen. Investment and Personal Financial Planning
Chapter Seventeen. Tax Consequences of Personal Activities
Part Six. The Tax Compliance Process
Chapter Eighteen. The Tax Compliance Process
Appendixes
A. Present Value of $1
B. Present Value of Annuity of $1
C. 2022 Income Tax Rates
Glossary

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