J.K. Lasser's Small Business Taxes 2016
Your Complete Guide to a Better Bottom Line
6. Auflage
Erschienen am 26. Oktober 2015
Buch
Softcover
656 Seiten
978-1-119-14387-1 (ISBN)
Beschreibung
The largest employer in the U.S. is the small business owner. In fact, there are over 24,000,000 small businesses in the country and the number is growing significantly. Small business owners have a full plate. Indeed, they spend most of their time just keeping the business going. They are experts in their field, not in taxes. But they still have to pay taxes. And with proper planning and understanding, the small business owner can save significant amounts of money. Barbara Weltman's book provides the tax facts, strategies, and latest up-to-date information that a small business owner needs to maximize deductions and reduce payments to the minimum.
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Buch
11/2016
Wiley
24,90 €
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Person
BARBARA WELTMAN is an attorney and a nationally recognized expert in taxation for small businesses, as well as the author of many top-selling books on taxes and finance, including J.K. Lasser's 1001 Deductions & Tax Breaks. She is also the publisher of Idea of the Day(R) and Big Ideas for Small Business(R), a contributor to SBA.gov, is quoted regularly in major publications (including the New York Times, the Wall Street Journal, and Money magazine), and hosts a monthly radio show. Visit her at www.barbaraweltman.com.
Inhalt
Preface vii
Introduction xi
Part 1 Organization 1
1. Business Organization 3
2. Tax Year and Accounting Methods 40
3. Recordkeeping for Business Income and Deductions 58
Part 2 Business Income and Losses 71
4. Income or Loss from Business Operations 73
5. Capital Gains and Losses 106
6. Gains and Losses from Sales of Business Property 127
Part 3 Business Deductions and Credits 141
7. Employee Compensation: Salary, Wages, and Employee Benefits 143
8. Travel and Entertainment Expenses 180
9. Car and Truck Expenses 211
10. Repairs, Maintenance, and Energy Improvements 241
11. Bad Debts 255
12. Rents 268
13. Taxes and Interest 279
14. First-Year Expensing, Depreciation, Amortization, and Depletion 294
15. Advertising Expenses 332
16. Retirement Plans 340
17. Casualty and Theft Losses 380
18. Home Office Deductions 395
19. Medical Coverage 415
20. Deductions and Tax Credits for Farmers 435
21. Domestic Production Activities Deduction 446
22. Miscellaneous Business Deductions 453
23. Roundup of Tax Credits 498
Part 4 Tax Planning for Your Small Business 511
24. Income and Deduction Strategies 513
25. Tax Strategies for Opening or Closing a Business 530
26. Tax Strategies for a Sideline Business 544
27. Tax Strategies for Multiple Businesses 549
28. Alternative Minimum Tax 555
29. Other Taxes 562
30. Filing Tax Returns and Paying Taxes 584
31. Retirement and Succession Planning 598
Appendix A. Information Returns 606
Appendix B. Checklist of Tax-Related Corporate Resolutions 614
Appendix C. List of Dollar Limits and Amounts Adjusted for Inflation 617
Index 621
Introduction xi
Part 1 Organization 1
1. Business Organization 3
2. Tax Year and Accounting Methods 40
3. Recordkeeping for Business Income and Deductions 58
Part 2 Business Income and Losses 71
4. Income or Loss from Business Operations 73
5. Capital Gains and Losses 106
6. Gains and Losses from Sales of Business Property 127
Part 3 Business Deductions and Credits 141
7. Employee Compensation: Salary, Wages, and Employee Benefits 143
8. Travel and Entertainment Expenses 180
9. Car and Truck Expenses 211
10. Repairs, Maintenance, and Energy Improvements 241
11. Bad Debts 255
12. Rents 268
13. Taxes and Interest 279
14. First-Year Expensing, Depreciation, Amortization, and Depletion 294
15. Advertising Expenses 332
16. Retirement Plans 340
17. Casualty and Theft Losses 380
18. Home Office Deductions 395
19. Medical Coverage 415
20. Deductions and Tax Credits for Farmers 435
21. Domestic Production Activities Deduction 446
22. Miscellaneous Business Deductions 453
23. Roundup of Tax Credits 498
Part 4 Tax Planning for Your Small Business 511
24. Income and Deduction Strategies 513
25. Tax Strategies for Opening or Closing a Business 530
26. Tax Strategies for a Sideline Business 544
27. Tax Strategies for Multiple Businesses 549
28. Alternative Minimum Tax 555
29. Other Taxes 562
30. Filing Tax Returns and Paying Taxes 584
31. Retirement and Succession Planning 598
Appendix A. Information Returns 606
Appendix B. Checklist of Tax-Related Corporate Resolutions 614
Appendix C. List of Dollar Limits and Amounts Adjusted for Inflation 617
Index 621