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J.K. Lasser's small business taxes 2014 : your complete guide to a better bottom line /
The tax facts and strategies that every small business owner needs to know Owning a small business is a big responsibility. While all small business owners seek to improve their bottom line, few realize all the ways that both current and new tax laws can help them do so. With J.K. Lasser's Smal...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Wiley,
©2014.
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| Colección: | J.K. Lasser--practical guides for all your financial needs.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- SMALL BUSINESS TAXES 2014: Your Complete Guide to a Better Bottom Line; Contents; Preface; How to Use This Book; Introduction; PART 1 Organization; CHAPTER 1 Business Organization; Sole Proprietorships; Independent Contractors; Statutory Employees; Day Traders; Husband-Wife Joint Ventures; One-Member Limited Liability Companies; Tax Treatment of Income and Deductions in General; Partnerships and Limited Liability Companies; Tax Treatment of Income and Deductions in General; S Corporations and Their Shareholder-Employees; Tax Treatment of Income and Deductions in General.
- C Corporations and Their Shareholder-EmployeesPersonal Service Corporations; Tax Treatment of Income and Deductions in General; Other Tax Issues for C Corporations; Employees; Factors in Choosing Your Form of Business Organization; Personal Liability; Access to Capital; Lack of Profitability; Fringe Benefits; Nature and Number of Owners; Tax Rates; Social Security and Medicare Taxes; Restrictions on Accounting Periods and Accounting Methods; Owner's Payment of Company Expenses; Multistate Operations; Audit Chances; Filing Deadlines and Extensions; Exit Strategy.
- Forms of Business Organization ComparedChanging Your Form of Business; Tax Identification Number; CHAPTER 2 Tax Year and Accounting Methods; Accounting Periods; Seasonal Businesses; Limits on Use of the Fiscal Year; Business Purpose for Fiscal Year; Section 444 Election for Fiscal Year; Pass-Through Business on a Fiscal Year; Short Tax Years; Change in Tax Year; Accounting Methods; Cash Method; Accrual Method of Accounting; Accounting Methods for Long-Term Contracts; Other Accounting Methods; Accounting for Discounts; Uniform Capitalization Rules; Capitalization Required.
- Change in Accounting MethodCHAPTER 3 Recordkeeping for Business Income and Deductions; General Recordkeeping; Technology for Recordkeeping; Electronic Imaging Systems; Specific Substantiation Requirements for Certain Expenses; Travel and Entertainment Expenses; Charitable Contributions; Records for Depreciation, Basis, Carryovers, and Prepaid Expenses; Depreciation; Basis; Carryovers; How Long You Should Maintain Records; Tax Returns; Employer Records; Income Tax Withholding; Other Employment Taxes; Other Tax Records; How to Dispose of Tax Records; PART 2 Business Income and Losses.
- CHAPTER 4 Income or Loss from Business OperationsBusiness Income; Payment Methods; Income for Service Businesses; 1099 Income; Advances and Prepayments; Income from the Sale of Goods; Cost of Goods Sold; Gross Profits; Other Income for Direct Sellers; Income from Farming; Farm Income Averaging; Investment-Type Income; Interest Income; Dividends; Rents; Cancellation of Debt; Damages and Other Recoveries; Miscellaneous Business Income; Special Income Items for S Corporations; Special Income Items for C Corporations; State Income Taxes on Business Income; Net Operating Losses; Calculating NOLs.