Instant download Test Bank for Taxation for Decision Makers, 2019 Edition 9th Edition pdf docx epub after payment.
Product details:
- ISBN-10 : 1119497280
- ISBN-13 : 978-1119497288
- Author: Shirley Dennis-Escoffier
Taxation for Decision Makers, 2019 Edition is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters. This text covers basic taxation of all taxable entities: individuals, corporations, S corporations, partnerships, and fiduciary entities, emphasizing a balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered details.
Table Of Contents:
Preface xx
About the Authors xxv
PART I Introduction to Taxation and Its Environment
1 An Introduction to Taxation 2
Setting the Stage—An Introductory Case 3
1.1 An Introduction to Taxes 3
1.2 Types of Tax Rate Systems 12
1.3 Characteristics of a Good Tax 15
1.4 The Taxing Units and the Basic Income Tax Model 18
1.5 Choice of Business Entity 29
Revisiting the Introductory Case 38
Summary 38
Key Terms 39
Test Yourself 39
Problem Assignments 40
Answers to Test Yourself 44
2 The Tax Practice Environment 45
Setting the Stage—An Introductory Case 46
2.1 Tax Compliance 46
2.2 Professional Responsibilities and Ethics 54
2.3 Tax Planning 59
2.4 Tax Research 69
Revisiting the Introductory Case 89
Summary 89
Table of Contents ix
Key Terms 90
Test Yourself 90
Problem Assignments 90
Answers to Test Yourself 97
Appendix: Authorities for Sample Research Problem 97
PART II Income Expenses and Individual Taxes
3 Determining Gross Income 108
Setting the Stage—An Introductory Case 109
3.1 What Is Income? 109
3.2 When Is Income Recognized? 112
3.3 Who Recognizes the Income? 118
3.4 Sources of Income 119
3.5 Exclusions 134
3.6 Expanded Topics—Jurisdictional Issues 139
Revisiting the Introductory Case 142
Summary 142
Key Terms 143
Test Yourself 143
Problem Assignments 144
Answers to Test Yourself 152
4 Employee Compensation 153
Setting the Stage—An Introductory Case 154
4.1 Employee Compensation 154
4.2 Employee Fringe Benefits 161
4.3 Employee Stock and Stock Options 174
4.4 Deferred Compensation and Retirement Planning 179
4.5 Self-Employed Individuals 187
4.6 Expanded Topics—Foreign Assignments 191
Revisiting the Introductory Case 195
Summary 195
Key Terms 196
Test Yourself 197
Problem Assignments 198
Answers to Test Yourself 205
5 Deductions for Individuals and Tax Determination 206
Setting the Stage—An Introductory Case 207
5.1 The Individual Tax Model 207
5.2 Deductions for Adjusted Gross Income 209
5.3 Standard Deduction 212
5.4 Itemized Deductions 217
5.5 Qualified Business Income Deduction 228
5.6 Dependents 230
5.7 Tax Credits 233
5.8 Computing the Tax 239
5.9 Payment of Tax and Filing the Return 247
Revisiting the Introductory Case 250
Summary 253
Key Terms 253
Test Yourself 253
Problem Assignments 254
Answers to Test Yourself 264
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