最 低 价：￥126.40
定 价：￥158.00
作 者：PricewaterhouseCoopers LLP, RichardKohan, Mark T. Nash, BrittneySaks 著 著
出版时间：2008-11-1
I S B N：9780470284988
| 作者简介：PricewaterhouseCoopers' Private Company Services practice is an integrated team of audit, tax, and advisory professionals who focus on the unique needs of private companies and their owners. Within the practice, our professionals concentrate on the needs of manufacturing, retail, wholesale and distribution, construction, and food and beverage companies, as well as on the needs of law firms and other professional service organizations. They are committed to delivering cost-effective, practical solutions and proactive services with the quality clients expect from PricewaterhouseCoopers. For more information about PricewaterhouseCoopers' Private Company Services practice, visit www.pwc.com/pcs. |
| Acknowledgments Introduction About PricewaterhouseCoopers How to Use This Book Let’s Get Started Tax Law Changes and Financial Planning Chapter 1: The Year Ahead Recent Legislation The Alternative Minimum Tax Individual Rates on Income, Capital Gains, and Dividends Estate Tax Be Prepared Chapter 2: Getting Ready for 2010 Income Tax Income Tax Rates Phaseout of Phaseouts for Higher-Income Taxpayers Reduction in Child Tax Credit Reduced Tax Rate on Qualified Dividends Reduced Tax Rate on Long-Term Capital Gains Expensing of Business Property Mortgage Insurance Premiums Mortgage Foreclosure Forgiveness Roth IRA Conversions Available to all Taxpayers Estate Tax Gift Tax Generation-Skipping Tax Chapter 3: Investments and Stock Options Tax Issues Related to Investing Capital Gains Exceptions to the 15 Percent Rate Collectibles, Qualified Small Business Stock, and Depreciated Real Estate No More Advantage for Five-Year Gains Netting Rules Capital Losses Wash Sale Rule Protecting and Postponing Stock Gains Qualified Small Business Stock Careful Record Keeping: Identification of Securities Dividends Short Sales Foreign Tax Credit Margin Accounts Interest Expense and Investment-Related Expenses Investment Vehicles and Stock Options Mutual Funds Exchange-Traded Funds Real Estate Investment Trusts Preferred Stocks Alternative Investments At-Risk Rules Passive Activity Losses Tax-Exempt and Taxable Bonds Taxable Tax-Exempt Bonds Bond Premium or Discount Nonqualified Stock Options Incentive Stock Options Stock Option Exercise Methods Restricted Stock and Other Stock-Based Compensation Putting It All Together: Structuring a Tax-Efficient, Diversified Portfolio Idea Checklist Chapter 4: Retirement Planning Chapter 5: Life Insurance Chapter 6: Tax Advantages of Home Ownership Chapter 7: How to Maximize Savings for Education Chapter 8: Account-Based Health-Care Arrangements Chapter 9: Estate Planning Ideas Chapter 10: Charitable Giving Year-End Tax Savings Strategies Chapter 11: Quick Planning Guide Chapter 12: Accelerating Deductions Chapter 13: Deferring Income Chapter 14: Alternative Minimum Tax Chapter 15: Year-End Planning for Business Owners A Nuts-and-Bolts Review Chapter 16: Fundamental Tax Concepts About the Authors Index |
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