tailieunhanh - Ebook Essentials of taxation - Individuals and business entities: Part 2

(BQ) Part 2 book "Essentials of taxation - Individuals and business entities" has contents: Individuals as the taxpayer, multijurisdictional taxation, comparative forms of doing business, business tax credits and corporate alternative minimum tax, partnerships and limited liability entities, corporations - earnings & profits and distributions,.and other contents. | PART 4 TAXATION OF INDIVIDUALS CHAPTER 9 Individuals as the Taxpayer CHAPTER 10 Individuals: Income, Deductions, and Credits CHAPTER 11 Individuals as Employees and Proprietors Part 4 focuses on numerous tax concepts and rules for individuals. The topics are ones unique to individual taxpayers, including personal exemptions, filing status, itemized deductions, sole proprietorship provisions, the kiddie tax, education credits, the earned income credit, and relevant provisions of the Affordable Care Act. These rules all serve to complete the tax formula for Federal income tax liability of individuals, for purposes of tax compliance and planning. Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. C H A P T E R 9 Individuals as the Taxpayer L E A R N I N G O B J E C T I V E S : After completing Chapter 9, you should be able to: Describe and apply the components of the Federal income tax formula for individuals. List the filing requirements and choose the proper filing status. Explain the standard deduction and evaluate its choice in arriving at taxable income. Demonstrate the proper procedures for determining the tax liability. Apply the rules for arriving at personal exemptions. Identify and report kiddie tax situations. Explain the rules for determining dependency exemptions. CHAPTER OUTLINE 9-1 The Individual Tax Formula, 9-2 9-1a Components of the Tax Formula, 9-2 9-2 Standard Deduction, 9-6 9-2a Basic and Additional Standard Deduction, 9-6 9-2b Special .

• Kinh tế học
• Essentials of taxation
• Business entities
• Multijurisdictional taxation
• Business tax credits
• Corporate alternative minimum tax
• Limited liability entities
• Profits and distributions
• The financial statements
• Business deductions
• Financial statements
• Loss limitations
• Property transactions