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Principles of Taxation for Business and Investment Planning 2020 Edition 23rd Edition PDF – eBook

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Download Principles of Taxation for Business and Investment Planning 2020 Edition 23rd Edition PDF – eBook

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Download Principles of Taxation for Business and Investment Planning 2020 Edition 23rd Edition PDF – eBook

Changes in Principles of Taxation,
2020 edition
Chapter 1
– Updated all Tax Talks, examples, and end-of-chapter problems.
– Updated all references to state income tax, sales tax, and excise tax rates.
– Updated Exhibit 1.1 to include the fiscal year 2017 federal tax revenue data.
– Added new Tax Talk on pages 1–8.
– Added new Tax Talk on pages 1–11.
– Updated discussion of the physical presence test on pages 1–15.
– Updated discussion of cumulative bulletins on pages 1–17.
Chapter 2
– Updated federal deficit and national debt data on pages 2–3.
– Updated discussion of payroll and self-employment taxes for changes to
inflation-adjusted Social Security tax threshold on pages 2–3.
– Added Notable Quote on pages 2–8.
– Updated discussion of tax expenditures budget to consider the impact of Tax
Cuts and Jobs Act on pages 2–11.
– Updated Tax Talk on pages 2–17.
Chapter 3
– Added new Business Perspective on pages 3–4.
page xi
– Updated discussion of tax law uncertainty to include changes to AMT on
pages 3–12.
– Updated discussion of marginal rate uncertainty to highlight uncertainty
associated with the Tax Cuts and Jobs Act on pages 3–12.
Chapter 4
– Added new Tax Talk on pages 4–10.
Chapter 5
– Updated Tax Talk on pages 5–8.
– Added new Tax Talk on pages 5–11.
Chapter 6
– Replaced references to “Section 199A deduction” with “QBI deduction.”
– Updated excess business loss limitation for 2019 thresholds on page 6–27.
Chapter 7
– Updated law changes related to the Section 179 deduction on pages 7–19
and 7–20.
Chapter 8
– New Tax Talk on pages 8–10.
– New Tax Talk on pages 8–24.
Chapter 9
– New Tax Talk on pages 9–7.
Chapter 10
– Updated Schedule C, Form 1065, Form 1120-S, and Schedule K-1s to
2018 versions.
– Updated discussion of payroll and self-employment taxes for changes to
inflation-adjusted Social Security tax threshold on pages 10–11 through
10–14.
– Updated filing statistics in Tax Talks throughout.
– Replaced references to “Section 199A deduction” with “QBI deduction”
throughout.
– Added discussion of the taxable income limitation on the QBI deduction
and related example on pages 10–7.
– Added detailed discussion and example on phase-in of wage limitation on
QBI deduction for taxpayers with earnings just above the threshold on
pages 10–8.
– Updated QBI thresholds for 2019 inflation adjustments.
Chapter 11
– Updated filing statistics in Tax Talks throughout.
– Updated Form 1120 and Schedule M-3 to 2018 versions.
– Revised discussion of Tax Freedom Day on pages 11–16 to reflect current
statistics.
Chapter 12
– Updated filing statistics in Tax Talk on pages 12–8.
– Revised discussion of preferential rates on dividend income on page 12–
12.
– Replaced references to “Section 199A deduction” with “QBI deduction”
throughout.
Chapter 13
– No significant changes in this edition.
Chapter 14
– Updated tax rate tables, standard deductions, and AMT exemption
amounts.
– Replaced references to “Section 199A deduction” with “QBI deduction”
throughout.
page xii
– Updated earned income credit to reflect 2019 inflation adjustments on the page
14–20.
– Updated Volpe family examples throughout the chapter to reflect the 2019 law.
– Updated Form 1040 to reflect the revised version of the 1040 and supporting
Schedules.
Chapter 15
– Updated all Tax Talks, examples, and end-of-chapter problems.
– Updated examples on pages 15–3 and 15–4 to include 2018 Form W-2 and
Form 1099-MISC.
– Added new Tax Talk on pages 15–15.
– Added new Tax Talk on pages 15–24.
– Added new Tax Talk on pages 15–27.
– Updated coverage of Employer-Provided Plans to reflect 2019 inflation
adjustments.
– Updated coverage of Individual Retirement Accounts to reflect the 2019
inflation adjustments.
– Added two new examples on pages 15–32.
– Revised Application Problems 15–34, 15–35, and 15–36.
Chapter 16
– Updated all Tax Talks, examples, and end-of-chapter problems.
– Updated Exhibits 16.1, 16.2, and 16.3 to include 2018 Form 1040,
Schedule B, Schedule D, and Schedule E.
– Updated coverage of the gift and estate taxes to reflect 2019 inflation
adjustments.
– Revised Appendix 16–A to include 2018 Form 8949, Form 1040, Schedule
D, and Qualified Dividends and Capital Gain Tax Worksheet.
Chapter 17
– Updated all Tax Talks, examples, and end-of-chapter problems.
– Expanded example of Payments Pursuant to a Divorce on pages 17–5.
– Added new Tax Talk on pages 17–6.
– Updated Exhibit 17.1 pages 17–9.
– Added new Tax Talk on pages 17–10.
– Expanded Application Problem 17–5.
– Modified Application Problem 17–12.
Chapter 18
– Updated all Tax Talks, examples, and end-of-chapter problems.
– Added new Tax Talk on pages 18–5.
– Expanded audit coverage discussion in the example on pages 18–8.
– Revised discussion of Accuracy-Related Penalty on pages 18–11.
– Added discussion and example of the penalty for Substantial
Understatement of Income Tax on pages 18–11.
– Added accuracy–related penalty and substantial understatement of
income tax to Key Terms.
– Added new Application Problems 18–16 and 18–17.

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