Content area
Full Text
SALLY M. JONES, Principles of Taxation for Business and Investment Planning, 2005 (Eighth) Edition (New York, NY: McGraw-Hill Companies, Inc., 2005, pp. xxiv, 536, $121.75).
This text is intended for use in an introductory undergraduate or graduate tax course. The goal is to enable students to identify the tax issues that exist when evaluating everyday business decisions. The approach taken is to present taxation within the context of business decisions rather than the traditional presentation of detailed technical and compliance features. Therefore, the focus is on the general rales of taxation with limited coverage of the myriad of exceptions.
Organization and Key Features
The text is broken up into six parts, each of which has one to four chapters. Parts One and Two provide a foundation of taxation including standards for a good tax and taxplanning variables. There are four chapters included in Parts One and Two. With the possible exception of Chapter 3, the chapters can be completed in one (approx. 60-80 minute) class session. This allows for the intended foundation of tax issue identification to be established efficiently at the beginning of the semester.
Technical tax coverage begins in Part...