J.K. Lasser's small business taxes 2014 : your complete guide to a better bottom line /
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| Main Author: | |
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| Corporate Authors: | , |
| Format: | Online Book |
| Language: | English |
| Published: |
Wiley,
2014
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| Series: | J.K. Lasser--practical guides for all your financial needs. |
| Subjects: | |
| Online Access: | https://go.oreilly.com/villanova-univ/library/view/-/9781118754924/?ar |
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Table of Contents:
- 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.