Small Business Taxation: Planning and Practice Год выпуска: 0Автор: Gary Maydew, Gary L. MaydewИздательство: Страниц: 0ISBN: 0808007416Описание Small Business Taxation (Third Edition) provides updated explanation and analysis of the tax law affecting small businesses. It covers all of the different types of business entities in which small businesses operate. All aspects of small business lifecycles are discussed -- from formation and operation through distribution and liquidations. Six distinct topics are covered: -- Tax entities -- Income, deductions, and credits -- Corporate tax law focusing on penalities and reorganizations -- Business entity distributions and liquidations -- Taxation of international transactions -- Income tax planning and estate planning Concepts are illustrated with examples, planning tips, and common pitfalls. Official citations to underlying authority are provided throughout to assist users for further tax research and planning.
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