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The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook -- coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Students studying with this book will confidently master the critical underpinnings of federal taxation and gain a stronger, more solid understanding of federal tax principles. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. Another advantage to this approach is that the topics dovetail into other business, finance and accounting course work. The focus is on concepts and how taxes affect business decisions. This includes various business entities including closely held business, pass-through entities and sole proprietorships.
- Sales Rank: #1235958 in Books
- Published on: 2016-03-19
- Original language: English
- Number of items: 1
- Dimensions: 10.75" h x 8.50" w x 1.25" l, .0 pounds
- Binding: Hardcover
- 760 pages
About the Author
Principles of Business Taxation is authored, revised and edited annually by a panel of expert tax practitioners and educators working with CCH's tax law editors. Geralyn A. Jover-Ledesma, LL.B., LL.M. (Taxation), CPA, is the principal of CPATAX SERVICES, INC., a tax, accounting and consulting firm. Ms. Jover-Ledesma specializes in federal, estate and international taxation. She is a licensed CPA in Illinois. Her practice also includes audit, accounting and wealth planning. She is currently an Adjunct Faculty at Harper College, Illinois. Ms. Jover-Ledesma earned her degrees in accounting and law from the University of the Philippines and her master's degree in law in taxation from Chicago-Kent College of Law, Illinois Institute of Technology.
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