July 2011
Intermediate to advanced
672 pages
27h 39m
English
Content preview from Taxation for Decision Makers, 2012 EditionBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Table of Contents
part I Introduction to Taxation and Its Environment
SETTING THE STAGE—AN INTRODUCTORY CASE
A Brief History of Income Taxation in the United States
Current Influences on the Tax Law
THE TAXING UNITS AND THE BASIC INCOME TAX MODELS
The Individual and Corporate Tax Models
Determining the Gross Tax Liability
Additions to the Tax Liability
Comparing Business Entity Attributes
The Progressive Tax Rate System
REVISITING THE INTRODUCTORY CASE
2 THE TAX PRACTICE ENVIRONMENT
SETTING THE STAGE—AN INTRODUCTORY CASE
AN INTRODUCTION TO TAX PRACTICE