Taxation for Decision Makers, 2008 Edition by Shirley Dennis-Escoffier, Karen A. Fortin

By Shirley Dennis-Escoffier, Karen A. Fortin

Achieve a powerful realizing of contemporary tax actions as either an investor and an worker with the original decision-making concentration present in TAXATION FOR selection MAKERS 2008 version. This version moves an amazing stability among key innovations and the correct technical element to aid powerful realizing. As whole because it is concise, TAXATION FOR determination MAKERS 2008 variation is the single textual content to introduce all issues for the CPA examination, all inside of merely 12 succinct chapters. The textual content specializes in selection making and potent method with exact margin callouts that emphasize tax making plans. quite a few actual existence examples and beautiful circumstances extra make clear innovations. up to date each year, this version retains studying present with up to date laws and adjustments in tax legislation as contemporary as early spring 2007. not obligatory improved themes let you take your taxation services one step additional. With TAXATION FOR determination MAKERS 2008 variation you could enhance the study abilities you would like, learn how to establish key matters, and problem modern day pondering for an outstanding starting place that prepares you for ongoing research and profitable tax perform.

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Example text

It is probably true that most taxpayers believe that a progressive system is a fair tax system in that they believe people who have more should contribute more to the country’s welfare through taxes. There is, however, nothing that makes a progressive tax system inherently fairer— the fairness of a tax is a value judgment that varies from person to person. S. income tax rate structure for individuals has varied over the years. In 1913, the rates ranged from a low of 1 percent to a high of 7 percent.

A corporation sells its stock and the shareholders are only at risk for their capital investment. If the corporation fails, the shareholders are not liable for the outstanding debts of the corporation. If a shareholder desires to withdraw from the corporation, he or she need only find a buyer for the stock. A corporation facilitates centralized management so that day-to-day operations do not require the input of all the owners. Additionally, the corporation’s life is not restricted. The death of an owner or a transfer of stock ownership does not end the corporation’s legal existence.

The most common wealth tax is the real property tax. This is the tax levied on individuals and businesses that own real property—that is, land and buildings. Local taxing jurisdictions rely heavily on the real property tax for the support of schools, police and fire protection, and other services furnished by the local municipality. 6 COMPARISON OF BUSINESS ENTITY ATTRIBUTES Attribute Limited liability protection Owner identity restrictions Number of permitted owners Differences in ownership rights permitted between owners Excludible employee fringe benefits for employee owners Tax treatment of capital gains and losses Marginal tax rate structure applied to ordinary income Allocation of entity income and loss Self-employment taxes Overall capacity of owner to derive tax benefit from entity losses Partnership Limited partners have limited liability protection.

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