By Shirley Dennis-Escoffier, Karen A. Fortin
ISBN-10: 0324654111
ISBN-13: 9780324654110
Achieve a robust realizing of contemporary tax actions as either an investor and an worker with the original decision-making concentration present in TAXATION FOR choice MAKERS 2008 variation. This variation moves a fantastic stability among key suggestions and the suitable technical element to aid powerful realizing. As entire because it is concise, TAXATION FOR choice MAKERS 2008 variation is the one textual content to introduce all subject matters for the CPA examination, all inside in simple terms 12 succinct chapters. The textual content specializes in choice making and potent technique with specific margin callouts that emphasize tax making plans. various actual existence examples and attractive circumstances additional make clear techniques. up to date each year, this version retains studying present with updated laws and alterations in tax legislation as fresh as early spring 2007. not obligatory improved issues let you take your taxation services one step extra. With TAXATION FOR determination MAKERS 2008 variation you could improve the study talents you would like, learn how to determine key concerns, and problem cutting-edge considering for a high-quality beginning that prepares you for ongoing learn and profitable tax perform.
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Extra resources for Taxation for Decision Makers, 2008 Edition
Sample text
Partnerships and S corporations Chapter 1 An Introduction to Taxation also pass their income through to their owners, who are then taxed on that income. 24 Sole Proprietorships A one-owner business can operate as a sole proprietorship or a corporation. Because a partnership requires co-owners, and many states with limited liability company statutes do not allow one-person limited liability companies, these forms are not available to a sole owner. Individuals who do business as independent contractors usually operate as sole proprietors.
Although there are several methods for calculating the value-added tax, it basically works in the following manner: EXAMPLE 32 A business buys some manufactured parts for assembly of a widget. These parts cost $400, to which a 10 percent value-added tax is added for a total cost of $440. The business assembles these parts into a widget and, in turn, sells the assembled widget for $800 plus a 10 percent value-added tax of 31The indirect costs incurred from the consumption of these products must be borne by the government; that is, treating persons for lung cancer and alcoholism is the justification for taxing these products at rates that are designed to discourage their use.
When the S corporation borrows $5,000 (example 30), however, Jennifer cannot increase her basis; it will remain $500. Jennifer’s second-year deduction is limited to her $500 basis, reducing it to zero, and she must carry the remaining $500 loss forward to year 3 when she again has basis in her S corporation stock. Similarly, the loan repayment has no effect on Jennifer’s stock basis. As conduit entities, partnerships and S corporations are especially attractive in the early years of a business activity when operating losses are likely to occur.
Taxation for Decision Makers, 2008 Edition by Shirley Dennis-Escoffier, Karen A. Fortin
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